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1997 (9) TMI 106 - SCH - Central ExciseExtract: .......ty, the matter has to be considered by the Assistant Commissioner of Customs and, while considering the said matter, the Assistant Commissioner of Customs will proceed in accordance with the law laid down by this Court in Mafatlal Industries Ltd. v. Union of India - 1997 (89) E.L.T. 247. The appeals are dismissed accordingly. No orders as to costs.
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