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2010 (7) TMI 432 - HC - Central ExciseProsecution – Authorization to file complaint – Notification No. 38/2001-C.E. (N.T.) equated senior Intelligence Officer and Superintendent for exercise of all powers under Central Excise Act, 1944 - notification provides that a Senior Intelligence Officer and Superintendent shall be treated equal for the purpose of exercising all powers under the Act – plea that Superintendent working as Senior Intelligence Officer was not authorized to file in absence of gazette notification in that regard, rejected
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