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1987 (3) TMI 369 - AT - Central ExciseExtract: .......arged the factory with fraud, suppression etc. They did not do so and evidently they did not have anything to support a charge of suppression and fraud. They chose to follow another route but that route cannot take them to the desired goal. 9. The action of the Appellate Collector was wrong and must be set aside. His order is accordingly set aside.
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