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1990 (11) TMI 274 - AT - Central ExciseExtract: .......ses with the Assistant Collector to the Collector vide Sec. 8 of the Central Excises and Salt (Amendment) Act, 1985. Therefore, the Assistant Collector rsquo s order is not maintainable in law being without jurisdiction which hits at the very authority for exercising such powers and hence the appeal is allowed on the ground of lack of jurisdiction.
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