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1998 (9) TMI 489 - CEGAT, NEW DELHIExtract: .......he assessee has not followed the proper procedure and we do not find any ground to interfere with the view taken by the Addl. Collector of Central Excise, Pune, who had adjudicated the matter. 8. emsp Taking all the relevant facts and considerations into account, we do not find any merit in this appeal and the same is rejected. Ordered accordingly.
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