2008 (2) TMI 116

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..... were amended w.e.f. 13.5.05, according to which all Central Excise Officers are authorized to issue notice - impugned order is set aside and the matter is remanded to the Commissioner (Appeals) - ST/697/2007-SM(BR) with ST/CO/35/2008 - 508/2008-SM(BR)/(PB), - Dated:- 18-2-2008 - Shri S. S. Kang, Vice-President [Order] - Heard ld. SDR. None appeared on behalf of the respondent in spite o .....

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..... is that the notice has been issued by the Supdt. of Central Excise who is Central Excise officer, therefore, the demand cannot be set aside on the ground that notice has not been issued by Assistant Commissioner or Deputy Commissioner of Central Excise. 4. I find that the Commissioner (Appeals) in the impugned order held that only Assistant Commissioner or Deputy Commissioner as the case may .....

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