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1997 (3) TMI 321 - AT - Central ExciseExtract: .......taken this view, following the ratio of the decisions, we hold that the demand for short levy on account of change in classification is enforceable from 23-11-1987 since show cause notice dated 23-11-1987 was the first show cause notice issued for proposing to change the earlier classification. With this view, the appeal is disposed of accordingly.
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