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1994 (9) TMI 104 - SC ORDERExtract: .......ary to decide whether Form D.D. 2 could be deemed to be a show cause notice as prima facie in the relevant year these forms were issued in pursuance of Rules 9, 10A, etc. of the Central Excise Rules, 1944 which were provisions dealing with recovery of dues. 3.In the result, the appeal fails and is dismissed. But there shall be no order as to costs.
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