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1998 (9) TMI 82 - SC - Central ExciseExtract: .......1A(1) and the Assistant Collector was not competent authority to issue the same. The Tribunal has in its judgment dated November 9, 1995 rightly held that the show cause notice has not been issued by the competent authority. The appeal, therefore, is also liable to be dismissed. 5.In the result, both the appeals are dismissed. No order as to costs.
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