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1989 (2) TMI 231 - AT - Central ExciseExtract: .......ve that the Collector (Appeals) has allowed the appeal of the Revenue without going into the aspect of the time bar and particularly when findings of fact by the Assistant Collector had not been challenged in the grounds of appeal before him. He is directed to pass reasoned order in this regard also. 36. The appeal is, therefore, allowed by remand.
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