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of <h1>Appeal dismissed for lack of show cause notice; Tribunal's decision upheld.</h1> The SC dismissed the appeal by the Collector of Central Excise, Madras, upholding the Tribunal's decision that proceedings without a show cause notice ... Demand - Show cause notice The Supreme Court considered an appeal by the Collector of Central Excise, Madras, regarding the validity of proceedings initiated without a show cause notice. The Court upheld the Tribunal's finding that the proceedings were null and void due to the absence of a show cause notice. The appeal was dismissed with no costs awarded.
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