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1992 (8) TMI 163 - AT - Central ExciseExtract: .......7 read with Explanation VIII of Notification 175/86 C.E., dated 1-3-1986 as amended. 5. In view of above, in the interests of justice we set aside the impugned order and remand the issue since apparently on identical issue there cannot be conflicting views by the quasi-judicial authorities in the same Collectorate. The appeal is therefore remanded.
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