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2000 (8) TMI 121 - CEGAT, COURT NO. III, NEW DELHIExtract: .......nior functionary. The Range is the basic formation of the Central Excise Department to deal with the Assessee and the declarations were to be filed with the Range only. The Appellants were not required to intimate to the Department about various uses to which their product can be put to. Accordingly we allow the appeal both on merit and time-limit.
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