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2001 (7) TMI 133

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....regard to the validity of the issuance of the show cause notice pursuant to which the impugned order was passed. 2. On 26th July, 1980 a notice to show cause was issued to the appellant for recovery of an amount of excise duty which was allegedly not paid for the period 30th April, 1975 to 31st March, 1980. The said show cause notice was issued under Rule 10 read with Rule 10(A) of the Central ....