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2002 (4) TMI 151 - AT - Central ExciseExtract: ........, 2001 (129) E.L.T. 780 the demand of duty raised in the Superintendent s letter in the present case is set aside. Needless to say, the Revenue will be at liberty to proceed against the assessee afresh in terms of the relevant legal provisions in case they are of the opinion that short levy has taken place and the same is required to be recovered.
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