2007 (2) TMI 537

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....the Appellant. Shri A. Hore, JDR, for the Respondent. [Order]. - At the very outset, learned Advocate appearing for the appellant company has submitted that the entire proceeding was rested on an unsigned show cause notice and all the authorities acted on it. This is sufficient to hold that there was no proceeding at all, since that was not initiated under authority of law by an authority. 2.....