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2024 (2) TMI 77 - BOMBAY HIGH COURTRecovery of dues - petitioner has contended that infact after such long lapse of time, having not succeeded in the revision, the recovery as intended by the show cause notice itself had become infructuous - HELD THAT:- There are substance in the contention as urged on behalf of the petitioner that the show cause notice was itself in the nature of a protective show cause notice and more particularly, considering the grounds as set out in the show cause notice in paragraphs 7 and 8. Certainly there was no cause for the department to proceed to adjudicate the show cause notice. The contention of the petitioner is quite correct that the show cause notice has become infructuous in view of the order passed by the Revisionary Authority. Petition allowed.
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