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2024 (9) TMI 526

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..... e of power under the law or not? HELD THAT:- Prima facie, we find that the show-cause notice was issued by Assistant Commissioner whereas final order has been passed by Deputy Commissioner, who never heard the petitioner, therefore, there shall be stay of the impugned order. Taking into consideration the short issue involved, this petition is proposed to be finally disposed of on the next date of .....

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