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1999 (9) TMI 190 - AT - Central ExciseExtract: .......respondent by GBC which were used. This rule therefore will not apply. The attempt to press into services Rule 9(1)(c) made by the departmental representative again suffers from the defective that this is not proposed in the notice. On merits, this would not apply. Here also the Collector (Appeals) view has to be accepted. 5. emsp Appeal dismissed.
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