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    <title>2025 (11) TMI 542 - PATNA HIGH COURT</title>
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    <description>HC held that the SC&#039;s ratio on the proper officer&#039;s jurisdiction to issue show-cause notices governs pending CESTAT appeals. The HC set aside the CESTAT Eastern Zonal Bench order dated 10.11.2017 and remanded the matter to CESTAT for fresh hearing on merits. The Tribunal is directed to issue notice to all concerned and decide the matter afresh within eight weeks from production of this order. Petition allowed by way of remand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=781074</link>
      <description>HC held that the SC&#039;s ratio on the proper officer&#039;s jurisdiction to issue show-cause notices governs pending CESTAT appeals. The HC set aside the CESTAT Eastern Zonal Bench order dated 10.11.2017 and remanded the matter to CESTAT for fresh hearing on merits. The Tribunal is directed to issue notice to all concerned and decide the matter afresh within eight weeks from production of this order. Petition allowed by way of remand.</description>
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