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1984 (8) TMI 315 - AT - Central ExciseExtract: .......ponding provisions under the Central Excises and salt Act, 1944 and the Central Excise Rules, 1944. In view of the foregoing discussions, the appeal filed by the Revenue is accepted. Accordingly, the order passed by the Collector (Appeals), Central Excise, Calcutta is quashed and the order passed by the Asstt. Collector, Central Excise is restored.
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