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1983 (9) TMI 277 - AT - Central ExciseExtract: .......urisdiction before the Collector. In our view, this was not necessary because jurisdiction is not matter of consent. 5. In the circumstances, we set aside the impugned order. The Asstt. Collector having jurisdiction over the appellants shall adjudicate the matter de novo within a period of 4 months from the date of communication of this order.
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