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2008 (2) TMI 116 - AT - Service TaxIn the present case show-cause notice was issued by the Supdt. of Central Excise – cpmm. (A) held that Deputy Commissioner of Central Excise is the proper officer to issue the notice for recovery of tax u/s 73 – Comm. (A) didn’t consider amended provision which 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)
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