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1997 (5) TMI 186 - CEGAT, NEW DELHIExtract: .......ers, could not help the department. We are left with the feeling that whosoever was responsible for the show cause notice did not take the trouble of marshalling necessary materials and evidence in support of the allegations made in the show cause notice. 5. emsp For the reasons indicated above, we set aside the impugned order and allow the appeal.
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