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1984 (10) TMI 232 - AT - Central ExciseExtract: .......ng officers. We agree that, AR-3A not being statutorily prescribed, removal on gate passes instead of AR-3A; is not an irregularily of a serious nature. The two precedents cited by the appellants lend support to a liberal view being taken in such circumstances. 7. In the result, we allow the appeal with consequential benefit to the appellants.
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