Deputy Director of DRI Authorized to Issue Show Cause Notices; Recognized as Proper Officer u/ss 28B and 72.

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....Jurisdiction - power to issue SCN - Deputy Director of DRI, is an officer, who is higher in rank than the Deputy Commissioner - Deputy Director or Assistant Director of Directorate General of Revenue Intelligence and Directorate General of Central Excise Intelligence are entitled to function as proper officers under Section 28 B and Section 72....