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2003 (9) TMI 255 - CESTAT, MUMBAIExtract: .......It is sub-rule (1) that will apply. That sub-rule empowers the proper officer to issue a notice. Jurisdictional Superintendent would fall within the definition of the term proper officer contained in sub-rule 2 (xiv) of the rules. 5. Having regard to the fact of this case, I set aside the penalty imposed on the appellant. 6. Appeal allowed in part.
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