1997 (10) TMI 220

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..... s is a Revenue Appeal arising out of order passed by the Collector (Appeals) dated 14-12-1988, which has been filed on 12th Jan., 1990, along with an application for condonation of delay. The reason given in the application in para 2 is noted below : (2) Immediately before the amended procedure regarding appeals under Chapter VIA of the Central Excises Salt Act, 1944, came into force with eff .....

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