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2005 (4) TMI 508 - CESTAT, NEW DELHIExtract: .......issue a show cause notice under Section 11A for raising the demand. Therefore, the impugned order-in-appeal, cannot be sustained and is set aside. The order of the adjudicating authority is restored. The appeal of the appellants stands accepted with consequential relief, if any, permissible under the law. (Dictated and pronounced in the open Court)
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