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1991 (10) TMI 172 - CEGAT, MADRASExtract: .......charge of Central Excise Nagapattinam Division when he adjudicated the case. Therefore, taking into consideration, the entire evidence on record, I find that there is no merit in the appeal and, therefore, I dismiss the same. 7. Since the cross-objections filed are in the nature of counter to the appeals, these are dismissed as misconceived in law.
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