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1987 (8) TMI 249 - AT - Central ExciseExtract: .......would be to set aside the Collector rsquo s order dated 19-12-1981 and remand the issue to the present Collector. The Collector should consider the matter afresh on its merits, but will be guided by our observations in regard to the interpretation of Rule 56B, with reference to the question of sale. 19. The appeal is disposed of in the above terms.
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