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    <title>2005 (2) TMI 261 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal rejected the company&#039;s miscellaneous application seeking implementation of the Final Order regarding Modvat credit and penalty, stating that the Department&#039;s show cause notice post-implementation was a separate legal process not challengeable through the application. The Tribunal directed the company to address the Department&#039;s allegations before the Adjudicating Authority, emphasizing that the show cause notice should be dealt with through the appropriate legal process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53894</link>
      <description>The Tribunal rejected the company&#039;s miscellaneous application seeking implementation of the Final Order regarding Modvat credit and penalty, stating that the Department&#039;s show cause notice post-implementation was a separate legal process not challengeable through the application. The Tribunal directed the company to address the Department&#039;s allegations before the Adjudicating Authority, emphasizing that the show cause notice should be dealt with through the appropriate legal process.</description>
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