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2023 (2) TMI 369 - SC ORDERJob-work - revenue contended that the assesse was liable for the job work and after investigation issued a show-cause notice dated 29.9.2006 - HELD THAT:- It is quite evident from the Rules of 2001 that Rule 7AA as framed on 30.4.2001 was superseded/repealed. The new regime brought into force under 2001 Rules described a procedure different from one envisioned under the Rules framed in 1944. Neither the showcause notice nor the order in original has adverted to this change and proceeded instead as if Rule 7AA was still in existence, which was a clear error. That error was noticed by CESTAT and correctly so. This Court is of the opinion that no question of law requiring determination arises in this appeal. The CESTAT order is justified. The Civil Appeal is accordingly dismissed.
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