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1987 (6) TMI 197 - CEGAT, NEW DELHIExtract: .......ies is dismissed, being devoid of any merits. II. Appeal No. 1449 of 1982-A of the Collector is allowed. III. Appeal No. 417/85-A filed by the Collector of Central Excise is allowed. The impugned order passed by the Collector (Appeals) is set aside and the Order dated 23-11-1983 passed by the Assistant Collector of Central Excise, Pune is restored.
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