Court Confirms Central Excise Officer's Authority to Issue 2009 Show Cause Notice; "Or" in Section 2(b) Interpreted.

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....Scope of the word “or“ in definition u/s 2(b) - jurisdiction of Central Excise Officer – Additional Director General/Commissioner, Central Excise had every jurisdiction to issue the show cause notice dated 01/10/2009 and no ground has been made out to quash the same. - HC....