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1987 (1) TMI 287 - CEGAT, NEW DELHIExtract: .......e assessee was within the jurisdiction of a specified High Court or the original adjudicating authority was located there. 9. In view of the above ratio, we hold that the proceedings could be continued U/S 11A which replaced Rule 10. The demand raised can be confirmed U/S 11A of the Central Excises and Salt Act. The appeal fails and hence rejected.
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