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1995 (10) TMI 110 - AT - Central ExciseExtract: .......nsidering that there is basic infirmity in the proceedings both at the level of Assistant Collector in that Asst. Collector had travelled beyond show cause notice and confirmed the demand on the charge not disclosed to the appellants and the Collector (Appeals) upheld the order in spite of this infirmity, I set aside the order and allow the appeal.
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