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2007 (10) TMI 505 - AT - Indian LawsExtract: .......rtunity of being heard as required under Rule 8 of the Textile Committee (Cess) Rules, 1975. Therefore, the Demand Notice is dehors the Rule. As such the Demand Notice cannot be sustainable under law and accordingly it is liable to be set aside. 10. emsp Under the circumstances, I set aside the Demand Notice and allow the Appeal. Appeal is allowed.
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