1982 (1) TMI 189

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....82<br>- - Order-in-Revision No. 13 of 1982<br>Central Excise<br>Shri D.N. Mehta ORDER [Order per : Shri D.N. Mehta, Additional Secretary ]. - Government of India have considered the points raise....

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....the decision of Assistant Collector 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 lowe....