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1984 (3) TMI 392 - AT - Central ExciseExtract: .......resh determination. As such, we do not accept Shri Rangaswamy’s prayer that this aspect of the matter may be remanded to the Collector and that he might be permitted to adduce evidence before the Collector in this behalf. 28. In the result, both the appeals are rejected. 29. A copy of this order shall be placed in each of the files.
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