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1996 (2) TMI 296 - CEGAT, NEW DELHIExtract: .......ffered by a particular manufacturer in Germany. 8. emsp In the light of the above conclusion, we find it unnecessary to consider the submission made by the appellant that the adjudication by the Collector amounted to second adjudication which was without jurisdiction. 9. emsp In the result, the impugned order is set aside and the appeal is allowed.
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