2000 (12) TMI 917

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....13-12-2000<br>CIVIL APPEAL NO. 4421- 4422 OF 2000 - -<br>Central Excise<br>HON'BLE MR. JUSTICE B.N. KIRPAL, HON'BLE MR. JUSTICE U.C. BANERJEE And HON'BLE MR. JUSTICE BRIJESH KUMAR For the Appellant....

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....the competent authority to issue notice would be the Collector of Central Excise, irrespective of the fact whether the notice is issued within six months or thereafter, shows that at least two interpr....