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1997 (6) TMI 214 - CEGAT, NEW DELHIExtract: .......re, hold that the show cause notice was barred by limitation. The appeal is accordingly allowed and the impugned order is set aside with consequential relief, if any, allowed under the law to the appellants. Since the show cause notice itself was not maintainable, I hold that the penalty imposed cannot also be sustained. The same is also set aside.
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