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1997 (1) TMI 280 - AT - Central ExciseExtract: .......ion including those as to who were empowered to sign the show cause notice would apply. Since the show cause notice, which was required to be issued by the Collector, was issued by Supdt., it ceases to be a valid show cause notice. 6. emsp Thus, on both counts, the appeal succeeds. The lower orders are set aside and consequential relief is ordered.
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