1999 (5) TMI 147

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Full Text of the Document

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...., for the Respondent. [Order per : P.C. Jain, Vice President]. -  Briefly stated the facts of this case are as follows : The appellants herein were issued with a show cause notice in 1972 alleging certain non-levy. Although a demand of Rs. one lakh was proposed on the basis of said judgment, but neither in the show cause notice nor in the adjudication order passed by the Collector in 1981,....