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2010 (2) TMI 557 - PUNJAB & HARYANA HIGH COURTShow cause notice – short payment of duty - conflict between the main Act and Rules – Maintainability of appeal to High court - show cause notices were issued by the Superintendent of Central Excise and not by the competent authority and secondly, that no penalty and interest could be imposed - only Assistant Commissioner was competent to issue the notices – Held that: - matter remit to the Tribunal for deciding the appeal afresh.
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