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2002 (8) TMI 221 - AT - Central ExciseExtract: .......n a redundant way. The approach of the appellate Collector to us appears to be wrong on that score. We are therefore of the view that the entire approach of the both lower authorities are wrong in law and fact. We are therefore of the view that the impugned order should be set aside and we do so while allowing the appeal. 11. Appeal stands allowed.
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