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1983 (2) TMI 279 - AT - Central ExciseExtract: ....... levy had arisen. Therefore, the issue of show cause notice under Rule 9(2) was incorrect and must be struck down. In the result the order of the Assistant Collector was not based on a show cause notice issued validly in accordance with the law. 9. For these reasons, the order of the Appellate Collector is set aside and the appeal is allowed.
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