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1996 (9) TMI 247 - AT - Central ExciseExtract: .......d that the Collector to be the proper authority to adjudicate, meaning thereby that the provisions for extended period were invoked. The said decision has not been challenged in appeal. 9. emsp In any case, from whatever is discussed above, there is no cause to interfere with the order passed by the authority below and hence the appeal is rejected.
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