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    <title>2004 (7) TMI 172 - CESTAT, MUMBAI</title>
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    <description>The Tribunal held that the second notice invoking an extended period was invalid as it duplicated allegations already known to the department, contravening Section 11A limitations. The Tribunal emphasized the denial of natural justice due to lack of access to crucial documents, leading to the order&#039;s setting aside. Citing legal precedents, the judgment underscored the importance of adherence to natural justice principles and statutory limitations. Consequently, the order against the appellants was overturned, highlighting the significance of procedural fairness and adherence to legal timelines.</description>
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      <title>2004 (7) TMI 172 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=53081</link>
      <description>The Tribunal held that the second notice invoking an extended period was invalid as it duplicated allegations already known to the department, contravening Section 11A limitations. The Tribunal emphasized the denial of natural justice due to lack of access to crucial documents, leading to the order&#039;s setting aside. Citing legal precedents, the judgment underscored the importance of adherence to natural justice principles and statutory limitations. Consequently, the order against the appellants was overturned, highlighting the significance of procedural fairness and adherence to legal timelines.</description>
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