2009 (1) TMI 703

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..... ch had become non est cannot be held to be a valid notice. - E/480/2003 - - - Dated:- 13-1-2009 - Ms. Archana Wadhwa, Shri K.K. Agarwal, JJ. REPRESENTED BY : Shri H.B. Negi, SDR, for the Appellant. Shri Prakash Shah, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by the Commissioner. Revenue has filed the present a .....

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..... ational Pvt. Ltd. v. Commissioner of Central Excise, Mumbai-II - 2008 (226) E.L.T. 146 wherein the Tribunal has taken note of precedent decisions and has held that the show cause notice proposing recovery of wrongly availed Modvat credit in terms of the provisions of law which had become non est cannot be held to be a valid notice. 3. By following the said decision, we find no merits in the Reve .....

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