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    <title>2010 (12) TMI 1046 - CESTAT, BANGALORE</title>
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    <description>The Tribunal set aside the impugned orders, finding that the show-cause notices issued by the Deputy/Assistant Commissioner of Central Excise were without jurisdiction. The proper procedure required the Customs officer to issue notices under Section 28(1) of the Customs Act. The appeals were allowed solely on this ground, without delving into other issues raised in the case.</description>
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      <description>The Tribunal set aside the impugned orders, finding that the show-cause notices issued by the Deputy/Assistant Commissioner of Central Excise were without jurisdiction. The proper procedure required the Customs officer to issue notices under Section 28(1) of the Customs Act. The appeals were allowed solely on this ground, without delving into other issues raised in the case.</description>
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