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1988 (7) TMI 232 - AT - Central ExciseExtract: .......d adjudicate in such instances and not merely the Assistant Collector. While I hold the contrary view, I respectfully follow the decision of the Bench, as I am bound to do, in the case of U.P. Laminations and therefore agree with the conclusion of Shri Mandal on that point. 16. I, therefore, concur with the order that the appeal is to be dismissed.
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