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1984 (2) TMI 336 - AT - Central ExciseExtract: .......the case of CIT v. Godavari Saraf, 1978 E.L.T. J 624 and Gujarat High Court judgment in the case of J.D. Patel v. U.O.I., 1978 E.L.T. J 540 (Guj.). In these cases it was held, to avoid discrimination, the authorities under an all India statute arc bound by the decision of any High Court provided there is no conflicting decision of other High Court.
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