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1993 (7) TMI 162 - AT - Central ExciseExtract: .......udicating Authority. Here it may also be added that the Collector (Appeals) has no power to condone the delay, so occurred in passing the Order under sub-section (2) of Section 35E by the Collector. 7. In the result, we set aside the impugned Order-in-Appeal and allow the appeal with consequential relief to the appellants, if any, according to law.
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