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2000 (9) TMI 359 - AT - Central ExciseExtract: .......as never at any stage of the proceeding mentioned to the Appellants. We, therefore, agree with the ld. Advocate for the Respondents that the appeal is not maintainable as it has been filed on new grounds which were not taken before the Collector (Appeals). Thus without going into the merits of the matters, we reject the appeal filed by the Revenue.
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