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2000 (11) TMI 256 - CEGAT, MUMBAIExtract: .......he quasi-judicial authority before passing the order as to what is the charge levelled in the show cause notice against the assessee. As it has been rightly argued by Shri J.C. Patel that the order goes beyond the show cause notice. Hence, the appeal is allowed and the impugned order is set aside with consequential relief, if any, according to law.
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