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1985 (2) TMI 179 - CEGAT, NEW DELHIExtract: ........ 6. emsp The fact that no show cause notice was issued prior to the subject demand being made, renders the whole proceedings a nullity because the principles of natural justice have been violated and the demand served on the appellants in these circumstances cannot be upheld. If is, therefore, set aside with consequential relief to the appellants.
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