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1985 (2) TMI 253 - AT - Central ExciseExtract: .......does not stand by itself and has been, so to say, clarified by the demand issued by the Superintendent of Central Excise, Tirupati Range. In this view of the matter, I consider that the appeal to the Appellate Collector was in time. Accordingly, I set aside the order of the Appellate Collector and remand the case to him for determination on merits.
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