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2003 (3) TMI 565 - AT - Central ExciseExtract: .......ledgment due. It is very clear that the departmental officers, not having found Mahendra B. Shah in the premises, passed on the notice to the neighbour. She was not an employee or agent of the appellant. To claim, in this situation, that the notice has been served on the appellant is wholly unacceptable. 4. The application is accordingly dismissed.
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