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1971 (8) TMI 97 - HC - Central ExciseExtract: ........ As the recovery of the short levy under Rule 10 has to be made within three months of the payment of the duty, the demand notice made years after the payment of duty is clearly illegal and deserves to be quashed. 4. Accordingly, the demand notice directed against the petitioner. Annexure B to the petition, is hereby quashed. No order as to costs.
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