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1993 (1) TMI 166 - BEFORE THE COLLECTOR OF CENTRAL EXCISE (APPEALS)Extract: .......tor vide 1991 (52) E.L.T. 142 (T) and 1987 (27) E.L.T. 272 (T) have also emphasised this point only. The Assistant Collector however has fallen into error in interpreting the same and so the order has to be set aside. Under the circumstances the impugned order is not maintainable in law. ORDER 12. For the aforementioned reasons, I allow the appeal.
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