1999 (5) TMI 147

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.... Appellants. Shri R.S. Sangia, JDR, 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 adjudica....