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    <title>2002 (8) TMI 145 - CEGAT, COURT NO. II, NEW DELHI</title>
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    <description>A Superintendent&#039;s communication merely conveying audit objections and requesting duty deposit was held not to be an adjudicatory order or a demand determining liability. A valid excise demand had to be preceded by a show cause notice, and without such a demand the communication was not appealable under the Central Excise Act. The appellate challenge was therefore not maintainable and was dismissed.</description>
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    <pubDate>Thu, 01 Aug 2002 00:00:00 +0530</pubDate>
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      <description>A Superintendent&#039;s communication merely conveying audit objections and requesting duty deposit was held not to be an adjudicatory order or a demand determining liability. A valid excise demand had to be preceded by a show cause notice, and without such a demand the communication was not appealable under the Central Excise Act. The appellate challenge was therefore not maintainable and was dismissed.</description>
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      <pubDate>Thu, 01 Aug 2002 00:00:00 +0530</pubDate>
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