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1984 (6) TMI 260 - AT - Central ExciseExtract: .......hat the combined effect of Sec. 3 and Rules 7, 9 and 9A as laid down by Their Lordships of Bombay and Gujarat High Courts, will be to hold that the impugned order is maintainable in law. 12. In the result, we hold that the order of the Appellate Collector of Central Excise is maintainable on facts and law. Accordingly, the appeal is dismissed.
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