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2006 (7) TMI 513 - CESTAT, CHENNAIExtract: .......ction 110(2) is not invocable for issue of show cause notice. The learned SDR fairly concedes the above legal position. The case law cited by the learned Counsel squarely applies to the present case. Accordingly the impugned order is set aside and the appeal is allowed. (Operative portion of this order was pronounced in the open Court on 10-7-2006)
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