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2005 (3) TMI 682 - CESTAT, KOLKATAExtract: .......issuance of show-cause notice. Therefore, the adjudicating authority has rightly disallowed the credit. The filing of the declaration is mandatory and substantive requirement of law and failure to do so will disentitle the credit. I do not find any force in the appeal. Accordingly, I reject the appeal filed by the appellant. Pronounced on 23-3-2005
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