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1998 (1) TMI 306 - AT - Central ExciseExtract: ....... specifically uses the term ldquo shall file rdquo . The word ldquo shall rdquo cannot be treated as ldquo may rdquo in the context in which it is used. Hence I am of the view that the impugned order passed by the learned Collector is totally devoid of merits. Hence I reverse the order passed by the Collector and allow the appeal of the Department.
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