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2008 (7) TMI 272 - HC - Central ExciseContentions raised by the petitioner that the demand raised was illegal as no show cause notice had been issued to the petitioner under Rule 10 of the Central Excise Rules, 1944 - There was no specific demand sought to be raised in letter issued by the Assistant Collector, as is the requirement under Rule 10 of the Central Excise Rules, 1944 – held that provisions of Rule 10 are mandatory and unless and until they are complied with, no amount can be recovered from the petitioner
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