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2001 (12) TMI 77 - HC - Central ExciseExtract: .......rs cannot detract from the provisions of the Act. As indicated above, by reasons of paragraph 3.11 of the Chapter 5 of the Central Excise Manual the Chief Commissioner or the Commissioner had the jurisdiction to issue the same, in terms of Rule 31, for the reasons aforementioned. There is no merit in the application, which is accordingly dismissed.
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