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1998 (11) TMI 603 - CEGAT, NEW DELHIExtract: ....... view that the impugned order passed by the Collector does not have any substance. We, therefore, allow the appeal and reject the impugned order passed by the Collector of Central Excise (Appeals) and restore the order passed by the Assistant Collector in Order-in-Original No. 5/88 dated 24-12-1988. 7. emsp Appeal allowed with consequential relief.
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