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1984 (6) TMI 249 - AT - Central ExciseExtract: .......8 is, therefore, defective, not merely on merits but also because it did not follow the procedure set out by law for demanding and recovering duty thought to be short levied. 8. For the reasons stated above, there is only one conclusion we have to reach and that is that the demand is not sustainable and must be set aside. We order accordingly.
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