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1987 (12) TMI 192 - AT - Central ExciseExtract: ....... does have jurisdiction to issue the Show Cause Notice dated 12-5-1983, and, in this view of the matter, we find no reason to interfere with the order passed by the Collector. The appellants are, therefore, at liberty to pursue their case before the Collector as is open to them in a manner known to law. The appeal is disposed of in the above terms.
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