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2001 (2) TMI 180 - CEGAT, COURT NO. III, NEW DELHIExtract: .......the adjudication preceded by issue of show cause notice. On this short ground the order is set aside. We hasten to add that this will not debar the department in initiating proceedings in accordance with the law for raising the duty demand on the product manufactured by the appellants. 5. Appeal is allowed as indicated above and the demand quashed.
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