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    <title>2010 (12) TMI 421 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court clarified that notices under Section 11A can be issued by Assistant Commissioners and Dy. Commissioners under the Central Excise Act. The Court held that the notice issued in this case was valid, overturning the Tribunal&#039;s decision. The High Court directed the Tribunal to reconsider the case based on the clarified jurisdiction and evaluate the merits thoroughly before issuing any orders.</description>
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    <pubDate>Mon, 13 Dec 2010 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=204257</link>
      <description>The High Court clarified that notices under Section 11A can be issued by Assistant Commissioners and Dy. Commissioners under the Central Excise Act. The Court held that the notice issued in this case was valid, overturning the Tribunal&#039;s decision. The High Court directed the Tribunal to reconsider the case based on the clarified jurisdiction and evaluate the merits thoroughly before issuing any orders.</description>
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