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2000 (5) TMI 1093 - AT - Central ExciseExtract: .......te for transporter). The Larger Bench held that this is a mandatory requirement, not a mere procedural technicality. This view taken by the Larger Bench supports the view taken by the lower appellate authority. 5. In the light of the foregoing observations and findings I do not find any merit in the appeal and the same is accordingly rejected.
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