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1989 (1) TMI 224 - AT - Central ExciseExtract: .......o not find any merit in the preliminary objection of Shri Sorabjee, the learned Senior Advocate. Accordingly, we hold that the Collector had the jurisdiction to decide the matter. Since arguments were advanced by both the sides on this preliminary point, we order the Registry to list the appeal for hearing on merits in the last week of March, 1989.
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