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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (1) TMI AT This

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2003 (1) TMI 633 - AT - Central Excise

The Appellate Tribunal CESTAT, Bangalore found that the Superintendent is not the proper officer to issue a show cause notice alleging suppression or fraud, based on a Board Circular. The appeal was dismissed accordingly.

 

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