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2003 (1) TMI 633

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....Dated:- 27-1-2003<br> E/791/2003 - 117/2004<br>Central Excise<br>S/Shri G.A. Brahma Deva, K.C. Mamgain,JJ. REPRESENTED BY : Shri L. Narasimha Murthy, JDR, for the Appellant. Shri A. Saraveswara Rao,....

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....intendent is not the proper officer to issue show cause notice, based upon the Board Circular No. 299/15/97-CX., dated 27-2-1997. 2.&emsp;On going through the facts and circumstances and in view of t....