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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2001 (4) TMI AT This

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2001 (4) TMI 223 - AT - Central Excise

The judgment addresses the competence of the Assistant Collector to act as an adjudicating authority. The appeal by the Revenue is accepted, setting aside the order of remand by the Commissioner (Appeals). The Commissioner is directed to handle the appeal promptly and make a final decision within three months, ensuring the appellant has a fair hearing.

 

 

 

 

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