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1990 (3) TMI 217 - BEFORE THE COLLECTOR OF CENTRAL EXCISE (APPEALS),Extract: .......ed under Section 11A has already expired and the statutory provisions of the said section cannot be circumvented by taking recourse to review under Section 35E of the Act. The application which is not only lacking in merit but also infructuous, is rejected. The impugned order of the Assistant Collector is upheld as correct both on facts and in law.
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