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1994 (3) TMI 207 - AT - Central ExciseExtract: .......n 35E remains unimpeachable. It has been rightly held by the said lower appellate authorities that the Revenue cannot make new cases at the appellate stage beyond what has been made out in the original show cause notices. In view of the aforesaid discussions, we do not find any merits in the appeals filed by the Revenue. Hence, we dismiss the same.
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