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2008 (2) TMI 38 - AT - CustomsWhich of the adj. authority shall adjudicate in the de novo adjudication proceedings Commissioner or Addl. Comm. – Both of them issued corrigendum to SCN, directing applicant & noticees to explain and show cause - an adjudication by the Commissioner of Customs would be appropriate because in the original proceedings the appeal against the ld. Additional Commissioner’s order was before the Tribunal - Commissioner is directed to conduct the ad. proceedings as per direction of HC
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