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1990 (9) TMI 197 - BEFORE THE COLLECTOR OF CENTRAL EXCISE (APPEALS)Extract: .......ture is that the appellants have obtained a letter from the consignor, M/s. M.R. Electronic Components Limited, Madras, that the consignment was diverted as per the instructions from M/s. ET and T and so no endorsement on the original Gate Pass was made. Under the circumstances, I set aside the order of the Assistant Collector and allow the appeal.
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