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2013 (7) TMI 344 - CESTAT MUMBAIJurisdiction of Commissioner of Customs - Show cause notice - Held that:- Plain reading of condition 8 of notification 36/96 stipulates that it is the duty of the Asst. Commissioner of Central Excise to take action against the assessee if any of the conditions is violated by the assesse - But, here instead of Asst. Commissioner of Central Excise, Commissioner of Customs, Pune has issued show-cause notice which is beyond his jurisdiction - Decided in favour of Assessee.
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