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1997 (1) TMI 293 - AT - Central ExciseExtract: .......ed by the Collector is also defective in that it merely authorises an officer to appeal without indicating whether Collector has applied his mind to the issue before him and arrived at a finding that the order passed by the Collector (Appeals) is not legal and proper. In the circumstances, we reject the Revenue Appeal and uphold the impugned order.
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