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2011 (4) TMI 1102 - CESTAT, MUMBAISCN – two SCN on the same issue by the department for the same period and two orders-in-original were passed – Held that:- Commissioner (Appeals) in his order has held that the show-cause notice issued on 20/03/1996 is the same as the one issued on 29/02/1996 which apparently is not correct, Commissioner (Appeals)'s order is based on wrong appreciation of facts, the order is set aside and the matter remanded to the learned Commissioner (Appeals) for a fresh decision after correctly ascertaining the factual position and for a decision on merits in accordance with law
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