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Letter dated 9.5.2013 sent by Additional Commissioner, Central Excise, Kanpur is not a direction to superior authorities across the country but only communication of certain facts and authorities are free to proceed in any manner, in accordance with law, independently, and said circular is not binding on any such authority - HC

Central Excise - Letter dated 9.5.2013 sent by Additional Commissioner, Central Excise, Kanpur is not a direction to sup .....

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