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1991 (9) TMI 190 - AT - Central ExciseExtract: .......and the matter to the Collector (Appeals) having jurisdiction. We further order that the Collector (Appeals) shall observe principles of natural justice and grant personal hearing to both the sides and dispose of the appeal within 3 months from the date of receipt of this order. 3. This also disposes of the Cross-objection filed by the respondents.
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