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2005 (10) TMI 355 - AT - Central ExciseExtract: .......issioner shall adjudicate afresh on the Show-cause notice after giving the noticee a reasonable opportunity of replying to the show-cause notice and of being heard. It is upto the Commissioner to consider whether the Official Liquidator appointed by the High Court of Karnataka should be taken on record. (Order dictated and pronounced in open Court)
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