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1993 (2) TMI 193 - AT - Central ExciseExtract: .......wise has to be checked by the Assistant Collector in charge of the respondents factory at Monghyr. 17. Before parting with the matter, I would like to observe that to regulate the proper procedure to be followed in such cases as between officers of more than one jurisdiction, the Central Board of Excise and Customs may lay down suitable guidelines.
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