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1986 (6) TMI 128 - AT - Central ExciseExtract: ....... directed his subordinate authority to file an appeal before the Collector (Appeals), it would have been a proper course but as the same has not been done in the instant case, the impugned order is without jurisdiction and is legally not sustainable. In this view of the matter, we set aside the impugned order appealed against and allow the appeals.
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