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2000 (10) TMI 374 - AT - Central ExciseExtract: ....... the instant case, SCN was issued by the Range Supdt. We note that the Range Supdt. is not the proper officer in terms of Rule 57-I read with Rule 2 of the Central Excise Rules, 1944. We, therefore, hold that the SCN was ab initio void. In the circumstances, the appeal is allowed. Consequential Relief, if any, shall be admissible to the appellants.
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