1982 (1) TMI 189

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..... 13 of 1982
Central Excise
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Shri D.N. Mehta ORDER [Order per : Shri D.N. Mehta, Additional Secretary ]. - Government of India have considered the points raised in the revision application. .....

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..... before the Appellate Collector even if the Assistant Collector's decision follows the Board's advice. Needless to say that Board's advice is not binding on the lower authorities who have to act quasi .....

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