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1983 (2) TMI 303 - AT - Central ExciseExtract: .......nt as provided in Section 35P. The Tribunal would not, therefore, be able to entertain this appeal and the proper forum is that of the Collector (Appeals), Delhi. As such no orders are possible on the stay application before us. 6. The Tribunal orders accordingly that the records be transferred to the Collector (Appeals), Delhi, for disposal.
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