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https://www.scconline.com/blog/post/2019/11/14/cestat-an-arbitrary-show-cause-notice-which-is-held-to-be-correct-in-principle-cannot-become-a-ground-to-re-open-a-case-under-guise-of-rectification-of-mistake/
CESTAT | An arbitrary show cause notice which is held to be correct in principle cannot become a ground to re-open a case under guise of rectification of mistake