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2011 (3) TMI 12 - GAUHATI HIGH COURTExemption - ex parte order - exemption benefits under Notification No. 8/98 - the order of the Joint Commissioner (Tech.) has attained finality and the Review order was ex-parte passed by the Commissioner without any legal competence and further considering the fact that the impugned orders have been passed without hearing the petitioner, this petition deserves to be allowed. - petitioner furnished Bank Guarantee as per the Court’s interim order covering the entire assessed amount, the Bank Guarantee to be returned to the petitioner – Appeal allowed
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