1979 (12) TMI 72

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..... se urged during the course of personal hearing and have examined the records of the case. 2. The applicants urge that they had filed a common appeal against 4 orders in original passed by the Asstt. Collector on the same issue in which he had confirmed demands for differential duty. The Appellate Collector rejected these appeals on the ground that these four appeals should not have been clubbed .....

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