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    <title>1993 (6) TMI 169 - CEGAT, BOMBAY</title>
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    <description>The Tribunal determined that orders issued by the Collector under Section 35E(2) of the Central Excise Act are administrative directions and not adjudication orders. As such, these orders are not appealable before the Tribunal under Section 35B. The appeals were dismissed, with the suggestion for the appellants to present their case before the Collector (Appeals) in their cross-objections.</description>
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      <description>The Tribunal determined that orders issued by the Collector under Section 35E(2) of the Central Excise Act are administrative directions and not adjudication orders. As such, these orders are not appealable before the Tribunal under Section 35B. The appeals were dismissed, with the suggestion for the appellants to present their case before the Collector (Appeals) in their cross-objections.</description>
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