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1989 (7) TMI 101 - HC - Central ExciseExtract: .......the validity of the show cause notice, we do not think that that course of action can be allowed. 7. In this view of the matter on merits, we do not find it necessary to consider the submission made by Mr. Hidayatullah, learned counsel for the respondents that the appeal is filed beyond time. 8. The appeal is dismissed. 9. We order as to the costs.
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