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1994 (3) TMI 223 - AT - Central ExciseExtract: ....... order of the Collector (Appeals). In view of the above position, we uphold the order of the Collector (Appeals) and dismiss the Department rsquo s appeal. Before parting, we make it clear that this order is in the specific circumstances of this case and there is no doubt that in the normal course the provisions of 57(O) is required to be followed.
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