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1990 (11) TMI 284 - AT - Central ExciseExtract: .......nt matter, we allow the appeal and set aside the order appealed against on the question of the notice having been issued by an officer not empowered in terms of the proviso to Section 11A(1) of the Central Excises and Salt Act, 1944. 8. The operative part of the order was announced in the open court on 6-11-1990 after the conclusion of the hearing.
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