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1991 (1) TMI 253 - AT - Central ExciseExtract: .......y the Bench on the jurisdiction of the Collector to re-open the proceedings dropped by the Assistant Collector and review the Assistant Collector rsquo s order. 6. We set aside the impugned order and allow the appeal. 7. On 27-12-1990 we had pronounced our order allowing the appeal, on the conclusion of the hearing. This order sets out our reasons.
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