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2001 (1) TMI 364 - CEGAT, MUMBAIExtract: .......ective period. The show cause notice unilaterally seeks to set aside the approved classification and proceeds to demand duty. The show cause notice is patently bad in law and the proceedings emanating therefrom are equally bad in law. Surprising this aspect was not taken up by the assessee in any forum. On this ground we dismiss the revenue appeal.
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