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2002 (10) TMI 394 - CEGAT, BANGALOREExtract: .......s and on going through the relevant records, I do not find any substance in the orders passed by the authorities below in denying the Modvat credit. I am in agreement with the plea taken by the party that show cause notice is mandatory, as it was held in the case referred to above. In the result, appeal is allowed with consequential relief, if any.
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