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1984 (6) TMI 221 - AT - Central ExciseExtract: .......o;s contention that the Appellate Collector should not have adjudicated on this new ground but asked the Assistant Collector to decide on it. The Appellate Collector had authority to entertain additional grounds for good reasons and he has chosen to do so. We cannot fault him on this ground. 11. In the result, the appeal fails and is rejected.
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