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1996 (4) TMI 217 - AT - Central ExciseExtract: .......rity deserves to be set aside and when the respondents here have not filed any cross-objection challenging that particular finding, the same has to be upheld, and in the result while setting aside the order of the Collector (Appeals) as also of the Assistant Collector, the appeals of the department is allowed and refund claim sanction is set aside.
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