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2000 (9) TMI 784

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.... Respondent. [Order]. -  When the case was taken up today for hearing, I find that the authorisation by the Commissioner in terms of Section 35B(2) of the Central Excise Act, 1944, is not signed by him. The authorisation on record is a Photostat copy containing initials of the ld. Commissioner and not the signature. The authority under this provision has to be used with great circumspec....

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