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1995 (12) TMI 106 - CEGAT, CALCUTTAExtract: ....... batteries there was no question of the Assistant Collector asking for any clarification. On that ground too, allowing the appeal of the respondents herein by the Collector (Appeals) is not in order. In that view of the matter, we set aside the impugned order. The appeal is allowed and the order passed by the Assistant Collector is hereby restored.
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