2007 (7) TMI 566

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.... for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both sides, we find that Commissioner (Appeals), vide his impugned order, has accepted the appellant's contention that the show cause notice issued by the Dy. Commissioner in the present proceedings was not in accordance with the provisions of Section 28 of the Central Excise Act, 1962 inasmuch as prior approval of t....