2003 (12) TMI 499

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....Shri H. Kotikar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Learned Advocate for the appellant has assailed the impugned order on the short ground that the show cause notice has been issued by the Deputy Director, Directorate General of Central Excise Intelligence, and has drawn our attention to the Tribunal's decision in the case of CC, Bombay v. Poona Roller....