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1986 (8) TMI 233 - AT - Central ExciseExtract: .......1979 was passed by the Superintendent and not the Assistant Collector it follows that the Superintendent acted in excess of his jurisdiction in passing the said order. 7. For both these reasons we hold that the order of the Superintendent of 18-4-1979 was not legal. Accordingly we allow this appeal and set aside the orders of the lower authorities.
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