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2007 (12) TMI 341 - AT - Central ExciseExtract: .......south zone is atrocious and shows complete lack of knowledge and law on the part of the adjudicating authority. The Commissioner (Appeals) rsquo s finding cannot be sustained as he has created a totally new case and denied interest on the grounds which was not subject matter of decision by the Asst. Commissioner. The order is accordingly set aside.
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