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Circulars issued by the Board are binding on the Departmental authorities. - In the absence of any such show cause notice, which is mandatory, the Department cannot seek recovery of the amount. - HC

Central Excise - Circulars issued by the Board are binding on the Departmental authorities. - In the absence of any such show cause notice, which is mandatory, the Department cannot seek recovery of the amount. - HC - TMI Tax Updates - Highlights .....

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