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1983 (7) TMI 60 - AT - Central ExciseExtract: ....... of Central Excise is an officer of Central Excise who is lower in rank than the Collector of Central Excise. In the result, I hold that the appeals from orders or decisions of Additional Collector will lie to the Collector (Appeals) under Section 35 of the Central Excises Act and not directly to the Appellate Tribunal under Section 35B of the Act.
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