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    <title>2004 (4) TMI 155 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that serving the show cause notice (SCN) after the statutory six-month period renders proceedings invalid. Despite the SCN being issued within the timeframe, its service beyond six months was deemed crucial. Relying on precedent, including the Sewing Systems case, the Tribunal emphasized the importance of timely notice delivery. Consequently, the demand for Anti-dumping duty was deemed unsustainable, leading to the appeal&#039;s success for the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=52842</link>
      <description>The Tribunal held that serving the show cause notice (SCN) after the statutory six-month period renders proceedings invalid. Despite the SCN being issued within the timeframe, its service beyond six months was deemed crucial. Relying on precedent, including the Sewing Systems case, the Tribunal emphasized the importance of timely notice delivery. Consequently, the demand for Anti-dumping duty was deemed unsustainable, leading to the appeal&#039;s success for the appellant.</description>
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