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1997 (10) TMI 153 - CEGAT, NEW DELHIExtract: .......n the advance payment and price at which the goods are offered to be sold and secondly, a specific allegation to this effect would have to be made in the Show Cause Notice. In the proceedings before us, no order can be made or finding given on this submission. The appeal succeeds. Lower orders are set aside. Appropriate relief, if any, is directed.
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