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1999 (11) TMI 137 - CEGAT, NEW DELHIExtract: ....... Rubber Co. 1991 (55) E.L.T. 289 . We find that in the instant case, the case was adjudicated by the Addl. Collector whereas the directions were given to the Deputy Collector to file an appeal and hence the authorisation was not proper. In the circumstances, the appeal is allowed with consequential relief, if any, admissible in accordance with law.
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