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1996 (5) TMI 165 - AT - Central ExciseExtract: .......dmissible. The actual sanction was to be accorded by Assistant Commissioner. We therefore do not find any infirmity in the order of Commissioner (Appeals) holding that in these circumstances shipping bill can be considered as valid document in absence of AR 4/AR 4A. 5. emsp In the result, we reject the revenue appeals and uphold the impugned order.
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