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1993 (11) TMI 66 - SC - Central ExciseExtract: ....... had no powers to use their executive power to get such bank guarantees encashed through bank. If Bank guarantee has been encashed, we direct to the Collector of Central Excise/Assistant Collector of Central Excise, Ludhiana Division to refund the money so collected from the bank to the bank concerned forthwith. The appeal is allowed with no costs.
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