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    <title>2000 (3) TMI 65 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The Court dismissed the appeal challenging a show cause notice under Section 35EE(4) of the Central Excise and Salt Act. It held that time limits from other enactments cannot be applied to Section 35EE(4), emphasizing the Central Government&#039;s discretion in considering different views. The Court rejected arguments based on past decisions and directed the appellant to respond to the notice. Ultimately, the Court affirmed the validity of the show cause notice and the Central Government&#039;s authority in reviewing the case, dismissing the appeal for lack of merit.</description>
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    <pubDate>Mon, 06 Mar 2000 00:00:00 +0530</pubDate>
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      <title>2000 (3) TMI 65 - HIGH COURT OF JUDICATURE AT MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=45520</link>
      <description>The Court dismissed the appeal challenging a show cause notice under Section 35EE(4) of the Central Excise and Salt Act. It held that time limits from other enactments cannot be applied to Section 35EE(4), emphasizing the Central Government&#039;s discretion in considering different views. The Court rejected arguments based on past decisions and directed the appellant to respond to the notice. Ultimately, the Court affirmed the validity of the show cause notice and the Central Government&#039;s authority in reviewing the case, dismissing the appeal for lack of merit.</description>
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      <pubDate>Mon, 06 Mar 2000 00:00:00 +0530</pubDate>
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