DRI lacked authority to amend Show Cause Notice; only CCESC had jurisdiction per Section 127F(2) of the Act.
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....It was not open to the DRI to have proceeded to issue a Corrigendum/Addendum to the SCN without adopting the due course, since in terms of Section 127F(2) of the Act, the exclusive jurisdiction to deal with the matter vested with the CCESC - HC....




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