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1992 (5) TMI 123 - CEGAT, NEW DELHIExtract: .......I) MEMBER (TECHNICAL) Final Order In view of the majority opinion, the appeal is allowed without prejudice to any other remedy that may be available to the Department under the Act for re-opening the assessment made by the Deputy Collector of Customs or lower authority. DATED 22-5-1992 (P.C. JAIN) TECHNICAL MEMBER (G.A. BRAHMA DEVA) JUDICIAL MEMBER
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