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2002 (9) TMI 597 - AT - Central ExciseExtract: .......records and the case laws cited by both sides, I find that the appellant has miserably failed to follow the procedure as laid down in Rule 96ZO(2) of the Central Excise Rules, 1944 and as such, following the ratio of the Larger Bench decision relied on by the learned SDR, I do not find any merits in the appeal and the same is accordingly dismissed.
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