Recovery of central excise duty: dispose pending show-cause notices on merits in light of appellate rulings. Recovery of Central Excise duty arising from revision of ex-factory prices of levy sugar for the 1974-75 to 1979-80 seasons has been affected by appellate rulings setting aside departmental demands; field formations are directed to dispose of pending show-cause notices on merits while taking those appellate conclusions into account and to align recovery actions with the prevailing appellate outcomes.