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2023 (10) TMI 1110 - GUJARAT HIGH COURTDelay in issue of show cause notice under Section 11 A of the Central Excise Act, 1944 - taking almost full 9 years for adjudication of the show cause notice after the first remand order - not considering the judgements regarding grant of cross-examination and the interpretation of section 9D of the Central Excise Act, 1944 - remanding the case second time in August 2022 to the original adjudicating authority - HELD THAT:- The Tribunal by the impugned order has only remanded the matter directing the authority to decide the matter afresh. There are no question of law muchless substantial question of law arising in the present appeal. Hence, the appeal is dismissed.
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