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1984 (7) TMI 364 - CEGAT NEW DELHIExtract: ....... have no doubt that the method adopted by the lower auhtorities is incorrect, apart from being not sanctioned by the said procedure. 8. In the result, we allow the appeal with consequential relief to the appellants which shall be granted to them by the concerned excise authorities within two months from the date of communication of this order.
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