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1984 (3) TMI 413 - CEGAT CALCUTTAExtract: .......tion within 72 hours is not tenable since destruction is not covered under rule 173L and there is no other corresponding provision under the Central Excises and Salt Act, 1944 and Central Excise Rules, 1944. 7. I accept the appeal filed by the Revenue and quash the order passed by the Collector (Appeals). In the result, the appeal is accepted.
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