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1997 (7) TMI 368 - AT - Central ExciseExtract: .......tices and after giving the assessee an opportunity of being heard and after considering the facts properly. In this case notice has not been given to the assessee before the order was passed. The order has been passed by the Superintendent. The notice (sic) therefore has to be held to be invalid. 5. emsp Appeal allowed and impugned order set aside.
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