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1984 (2) TMI 327 - AT - Central ExciseExtract: .......g authority and, therefore, ought to be given effect to particularly when they did not have any in built absurdity which made them ex-facie meaningless or unworkable. 37. Having regard to the foregoing discussion, the appeal succeeds and is allowed. The impugned Order-in-Appeal is set aside and the Assistant Collector’s orders restored.
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