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1990 (6) TMI 193 - CEGAT, NEW DELHIExtract: ....... Excise authorities were proposing to make out a new case in the addendum which they cannot do. 15. emsp Since we are of the view that the addendum falls outside the jurisdiction of the Collector we are not considering the other grounds raised by the appellants. In the light of the above we allow the appeal and set aside the order of the Collector.
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