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1989 (2) TMI 276 - CEGAT, MADRASExtract: .......ove does not give rise to any question of law and the scope of Section 80A (3) of the Act cannot be construed in such a way as to entrench upon the powers conferred on the Collector of Central Excise under Section 82(2) of the Act as contended by the learned Departmental Representative. In this view of the matter I reject the reference application.
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