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1992 (7) TMI 195 - CEGAT, NEW DELHIExtract: .......fication should be extended on the appellants satisfying the department post facto that they have substantially complied with the terms of Notification No. 167/79 by showing that the goods cleared from their factory have been in fact used for further manufacture of excisable goods in the factory to M/s. Premier Automobiles Ltd. Ordered accordingly.
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