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2005 (5) TMI 488

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....te, for the Appellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. -  It was pointed out to us that the Central Board of Excise & Customs has issued a Circular on 26-2-2002, in para 2 of which it has been stated that : "In order to bring about a uniform approach, it was decided that whenever a survey is floated for issuing/examining N....