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1984 (6) TMI 263 - AT - Central ExciseExtract: .......the subordinate Revenue authorities so long as they remain in force and are not set aside by the higher authorities. The special Bench of the tribunal itself in the case of Guest Keen Williams Ltd. v. Collector ofC.E-1985 (22) E.L.T. 504, has held that lower quasi-judicial authorities are bound by the decisions of higher quasi-judicial authorities.
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