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1990 (12) TMI 255 - CEGAT, NEW DELHIExtract: .......wing adjudication proceedings are not valid as has been held by the Supreme Court in Collector of Central Excise, Baroda v. Kosan Metal Products Ltd., 1988 (38) E.L.T. 573 (S.C). The demands made on RT 12 returns without issue of show cause notice cannot, therefore, be sustained and are set aside. 12. The appeals are disposed of in the above terms.
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