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1994 (12) TMI 161 - AT - CustomsExtract: ........ Counsel is not relevant as it relates to the Central Excise cases and not the Customs cases with which we are concerned. 24. emsp The appellants have not challenged the A.C. rsquo s order on merits. 25. emsp I, therefore, agree with the conclusion of Hon rsquo ble Member (J) that the appeal is liable to be rejected. 26. It is ordered accordingly.
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