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2009 (4) TMI 637 - CESTAT, CHENNAIExtract: .......ed in the show-cause notice nor relied upon in the adjudication order. The Revenue is also not in a position to controvert the stand of the exporters that they were never put to notice regarding contravention of Section 113(i). 4. emsp On this ground alone we set aside the impugned order and allow the appeal. (Dictated and pronounced in open Court)
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