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    <title>1994 (1) TMI 145 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Collector (Appeals) Bombay&#039;s order regarding excess production rebate on Sugar due to the appeal being filed beyond the statutory 3-month limit under Section 35E(4) of the Central Excises and Salt Act, 1944. The Assistant Collector&#039;s late appeal resulted in the Collector (Appeals) lacking jurisdiction, leading to the Tribunal disposing of the appeal in favor of the appellants.</description>
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