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1971 (3) TMI 51 - HC - Central ExciseExtract: .......Tribunal s view. It is, of course, open to the Appellate Assistant Commissioner to take his own view on the facts, but, so far as the law propounded by the Tribunal is concerned, it is binding and it should be applied by the Appellate Assistant Commissioner to the facts before him. Subject to these observations, the petition is dismissed. No costs.
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