1982 (6) TMI 62

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....80, passed by the Assistant Collector of Central Excise, Calcutta IV Division, confirming a demand made under Rule 10(1) of the Central Excise Rules, 1944. A copy of this order is annexure E to the writ petition. This order was passed pursuant to a show cause-cum-demand notice, dated 1st February, 1980, served on the petitioner by Sri A.K. Majumder, Superintendent of Central Excise, Jayashree Rang....

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....(1) and Rule 49(1) of the said Rules should also have been considered by the Assistant Collector before he came to a final decision. Under the circumstances, I dispose of this rule on the following terms : 4. The order of the Assistant Collector. dated 8th June, 1980, is set aside. The Assistant Collector will re-hear the matter on the basis of the show cause-cum-demand notice, dated 1st Februa....