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2000 (4) TMI 117 - CEGAT, COURT NO. II, NEW DELHIExtract: .......ion 11A(1) w.e.f. 14-5-1992 was that Central Excise Officer was competent to issue the show cause notice and adjudicate show cause notices even where proviso to Section 11A has been invoked. We, therefore, hold that the Additional Collector was competent to adjudicate the present matter. In view of this we reject the appeal filed by the Appellants.
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