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1997 (3) TMI 559 - AT - Central ExciseExtract: .......ns. The Apex Court had held in the case of Samrat International - 1992 (58) E.L.T. 561 (S.C.) that the remarks on the RT 12 returns are no substitute for the show cause notice. 6. emsp In view of the above, we do not agree with the view of the Collector of Central Excise (Appeals), Madras and as a result, the appeal is allowed. Ordered accordingly.
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