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1952 (1) TMI 21 - HC - Central ExciseExtract: .......he Board of Revenue as competent, the same reasoning would apply and it would be useless to send the matter back or to set aside the order passed by the Board of Revenue. 28. For the reasons stated, the application must fail and should be dismissed. The Rule is accordingly discharged but I make no order as to costs. The interim order is discharged.
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