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2021 (10) TMI 891 - HC - Central ExciseViolation of principles of natural justice - Scope of SCN - benefit of deemed credit to the rerollers whose value of clearances have crossed ₹ 75 lakhs in a particular financial year - whatever interpretation was put on Notification No. 1/93 would affect the availment of the benefit of the deemed credit order No.TS/36/94TRU dated 1.3.1994 or not - HELD THAT:- The questions raised in this appeal are identical to what have been decided in case of VINUBHAI STEEL CO. PVT. LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [2015 (3) TMI 746 - GUJARAT HIGH COURT] where it was held that to the extent M/s Sonthalia Steel Re-Rolling Mills had availed the benefit of the order dated 1st March, 1994 after it came to be rescinded with effect from 1st April, 1995, it was not entitled to such benefit. Questions are answered in favour of the assessee - appeal allowed.
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