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Court Emphasizes Show Cause Notice Requirement in North East Exemption Recovery Proceedings, Denies Appeal Benefits Without SCN.

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....North East Exemption 32 and 33/1999-CE, dated 8.7.1999 - recovery proceedings - non issuance of SCN - It would not be appropriate to give an opportunity to the appellant to prefer statutory appeals and allow it to enjoy the benefit of stay of recovery on the basis of a bank guarantee. - SC....