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1996 (10) TMI 273 - AT - Central ExciseExtract: ........ emsp The Collector (Appeals) did not consider the merits of the appeal filed before him. Therefore the case has to go back to the jurisdictional officer for fresh disposal on merits. 15. emsp We set aside the impugned order and remand the case to the jurisdictional Collector (Appeals) for decision afresh in accordance with law. Appeal is allowed.
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