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.... Act, 1944 (hereinafter referred to as the Central Excises Act), unless the context otherwise requires, the references to any authority or authorities specified in column (2) of the Table below shall ....

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.... 2. Collector of Central Excise Commissioner of Central Excise 3. Collector of Central Excise (Appeals)/Collector (Appeals) Commissioner of Central Excise (Appeals) /Commissioner (App....

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