2002 (12) TMI 520

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..... : C. Satapathy, Member (T)]. Shri. K.M. Mondal, learned Consultant appearing for the appellants stated that in this case no notice was issued to the appellants as there is no formal adjudication order by the Assistant Collector but merely a letter dated 23-8-1994 was issued by the Assistant Collector requiring the appellants to pay duty on the materials which are otherwise exempted under No .....

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