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1997 (3) TMI 263 - AT - Central ExciseExtract: .......he Rules is admissible to the appellant notwithstanding the failure to file the declaration under Rule 57G(1) of the Rules. In this view, we feel it unnecessary to consider the dispute arising on the applicability or otherwise of Rule 57Q of the Rules. 11. emsp For the reasons indicated above, we set aside the impugned orders and allow the appeals.
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