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1990 (8) TMI 286 - CEGAT, CALCUTTAExtract: .......ile the finding of the Collector (Appeals) that the Assistant Collector rsquo s order is without jurisdiction is correct, it is so, not for the reason given by him, but because the Assistant Collector had no authority under the first proviso to Rule 49 of the Central Excise Rules, which is applicable in the present case. The appeal therefore fails.
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