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1992 (7) TMI 220 - CEGAT, BOMBAYExtract: .......sition regarding the existence of inputs as such in stock as also in processed and contained in the final product, as verified by the Assistant Collector is not disputed, the order of the Assistant Collector is required to be upheld. Hence, we allow the appeal, set aside the order of Collector (Appeals) and restore the order of Assistant Collector.
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