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1984 (1) TMI 322 - AT - Central ExciseExtract: .......ppellate Tribunal is in any way superior to the erstwhile authority. The present Tribunal has merely stepped into the shoes of the Revisionary Authority, therefore, the law as laid down by the Revisionary Authority is to be treated binding on the Tribunal, like the decision of one Bench of the Tribunal is binding on the other Bench of the Tribunal.
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