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2005 (3) TMI 163 - HC - Central ExciseExtract: .......ransferred its business or trade or ownership thereof in favour of the petitioner. The impugned letter dated 5th October, 2004 and notice of demand dated 19th November, 2004 issued by respondent No. 4 and 3 respectively are hereby quashed and set aside. 18.The petition is accordingly allowed. Rule made absolute. There shall be no order as to costs.
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