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1989 (6) TMI 184 - CEGAT, NEW DELHIExtract: .......xcise is deemed to be a proper officer to receive letter of protest (Appeal No. E/2391 of 1984 B1 Trib. Ms. Chintamani Sharma and Sons v. CCE). There is no ruling cited which contradicts our findings. The other rulings relied and cited by the appellants and Revenue are not on the points of our determination. Hence the appeals are allowed by remand.
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