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1988 (6) TMI 243 - AT - Central ExciseExtract: .......a and Others, 1988 (34) E.L.T. 442 a show cause notice issued in such circumstances by an officer other than the Collector would not be legal and proceedings in pursuance of such a notice would also be not legally tenable. In this view of the matter, the impugned order is set aside and the appeal allowed with consequential relief to the appellants.
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