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1989 (6) TMI 215 - CEGAT, CALCUTTAExtract: .......nt also, therefore, the impugned Order-in-Original suffers - having been passed without a Show Cause Notice and for the same reasons the Learned Collector rsquo s order also cannot be held as proper. 27. In view of the above discussion, the orders of the lower authorities are set aside and the appeal is accepted, as already announced in open Court.
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