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2006 (8) TMI 207 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHExtract: .......im refund of the duty. The plea of the assessee is that Superintendent, Central Excise Range, Sangrur, who had passed the order was not competent to pass the same. Such a plea has no merit since even an order passed by authority having no jurisdiction is required to be challenged by the assessee. Finding no merit in petition, the same is dismissed.
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