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2008 (11) TMI 566 - AT - Central ExciseExtract: .......ssifiable under totally a new heading, the proper procedure to follow was to treat it as a fresh case and issue a fresh show cause notice and consider the show cause notices earlier issued as per the limitations. Therefore, the preliminary points raised by the ld. Advocate are decided in favour of the appellants. (Pronounced in Court in 26-11-2008)
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