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1997 (7) TMI 303 - AT - Central ExciseExtract: .......t. Procedures, in our opinion, should be allowed to be moulded according to the exigencies of each case in view of the foregoing settled principle, unless the procedure spelt out has a mandatory character. Kirloskar Oil Engines (supra) is distinguishable on facts. 10. emsp Accordingly, we allow the appeal with consequential relief to the appellant.
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