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2004 (2) TMI 208 - AT - Central ExciseExtract: .......ch notice in the prescribed format is mandatory for demanding duty. 4. In the instant case, admittedly, CVD was demanded without issuing show cause notice under Section 28 of the Customs Act. Such a demand is illegal as held by the Supreme Court, and we vacate the same. The order of the Commissioner (Appeals) is set aside and the appeal is allowed.
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