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1984 (1) TMI 71 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: ....... mere Superintendent of Central Excise can decide that an order of an Appellate Collector was based on a wrong premise or was wrong and act contrary to it. 6. The petition is, accordingly, allowed. The letters dated 30th April 1979 and 1st May 1979 and the show cause notice dated 25th May 1979 are quashed and set aside. Rule accordingly, with costs
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