1995 (2) TMI 86

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..... erintendent, Central Excise, Balangir Range (opposite party No. 2). According to them, the order was passed pursuant to the dictates of the Collector, Central Excise Orissa, Bhubaneswar. The aforesaid order vide Annexure-6 passed by the Superintendent, Central Excise, Balangir Range indicates that the graphite flakes and graphite powder are correctly classifiable under the sub-heading 2505.90 and .....

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..... Central Excise (opp. party No. 2) has no jurisdiction to issue letter under Annexure-6. Similar plea was accepted by this Court in M/s. Laxminarayan Makhanlal Co. and another v. Collector, Central Excise, Orissa and Others (OJC No. 6455 of 1991 disposed of on 24-4-1992). No distinguishing feature is brought to our notice. Accordingly, we quash Annexure - 6, and allow the writ application. We ma .....

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