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2005 (5) TMI 600 - CESTAT, MUMBAIExtract: ....... fixation of six months time cannot be upheld as it is found to be not within the powers of the Collector to stipulate the same under Rule 233 when Rule 173H does not prescribe time limit. Following the settled position as in the Tribunal decisions (supra) on Rule 173H this appeal is to be allowed. 4. emsp Ordered accordingly. (Pronounced in Court)
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