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2000 (7) TMI 103 - CGOVT - Central ExciseExtract: .......the Central Excise Act, 1944 cannot alter the provisions of Rule 12 read with the Notification No. 42/94. Hence, Govt. would hold the lower authority s order as appropriate and legal warranting no interfere therein. 7. In the result, the four Revision Applications filed by the applicant Commissioner fail and are accordingly rejected. 8. So ordered.
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