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1997 (5) TMI 182 - AT - Central ExciseExtract: .......of one unit on the other. No such evidence is being produced before us. On examination of the show cause notice, Order-in-Original and the appeal memorandum, we find that on the evidence led before him the Additional Collector was quite correct in holding that two units were independent. We uphold his order and dismiss this appeal from the Revenue.
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