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1993 (1) TMI 150 - CEGAT, NEW DELHIExtract: .......ion, we hold that since there was no authorisation in terms of provisions of Section 35B(2) of the Central Excises and Salt Act, 1944, the appeal filed by the Deputy Collector is incompetent as having been filed by a person who was not competent to file the same. With these observations, the appeal is dismissed. Cross-objection is also disposed of.
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