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2000 (8) TMI 191 - AT - Central ExciseExtract: .......der the provision of Section 35E(2). Apart from contending in the memo of appeal that such authorization has been given on the file and directions have been given to the Asstt. Commissioner to file an appeal no authorization has been shown to us. As such in view of the foregoing we do not find any merits in the Revenue s appeal and reject the same.
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