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2018 (7) TMI 1938 - CESTAT KOLKATAClandestine removal - clearance of prime quality goods in the garb of second grade and defective quality - time limitation - HELD THAT:- The Commisssionerate has been re-organised by bifurcation of Shillong Commissionerate. We find that the files have been transferred to Dibrugarh Commissionerate. There is a possibility that some files might have been misplaced during such transfer - no purpose will be served by going into the dispute as to whether all relevant documents have been provided to the Appellant or not. Upon consideration of the submissions made, we are inclined to grant a final opportunity to the Appellant to file reply to the Show Cause Notice in the interest of justice - Appeal disposed off.
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