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2004 (2) TMI 177 - AT - Central ExciseExtract: .......passed by the Collector (Appeals) against the manufacturer of the goods was held to be maintainable. 9. For the reasons already recorded, we hold that the appellant has no locus standi to file appeal under Section 35B of the Central Excise Act against the order passed by the Commissioner (Appeals) against ONGC. Accordingly, the appeal is dismissed.
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