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1994 (3) TMI 191 - CEGAT, NEW DELHIExtract: .......ities. Show cause notice did not envisage any demand of duty. Therefore, no duty can be demanded in pursuance of the lower authorities rsquo orders. Revenue has to follow the procedure laid down under the Act or the rules made thereunder. We do not pass any orders in respect of the said letter dt. 4-5-1993. 5. Appeal disposed of in the above terms.
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