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2003 (6) TMI 77 - AT - Central ExciseExtract: .......ing else, the Board s circular was binding upon the departmental authorities who could not issue a notice contrary to or pass an order not being an appellate authority, contrary to it. We have already indicated above that the provision of Rule 8 will not apply to a situation of job work. 6. The appeals are allowed and the impugned orders set aside.
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