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2002 (8) TMI 145 - AT - Central ExciseExtract: ....... is only a communication of the audit report, under which the appellants were requested to deposit the amount of duty mentioned in the audit report. Any demand of duty is to be preceded by issue of a show cause notice, which this communication is not. We, therefore, find no infirmity in the impugned order and dismiss the appeal as not maintainable.
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