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1996 (8) TMI 261 - CEGAT, NEW DELHIExtract: .......herefore, in terms of Notification No. 32/94-C.E., it was the document prescribed by the Govt. in exercise of the powers conferred by Rule 57G. 6. emsp Having regard to the above discussion, I do not see any legal infirmity in the order passed by the ld. Commissioner (Appeals). In the result, the impugned order is upheld and the appeal is rejected.
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