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2005 (3) TMI 639 - CESTAT, NEW DELHIExtract: ....... before any demand of duty etc. can be levied on an assessee. As in this case the show cause notice has been issued for the extended period of limitation by Additional Collector who was not authorized to do so, the show cause notice is without jurisdiction. Accordingly, we set aside the impugned order and allow the Appeal. (Pronounced in the Court)
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