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2001 (1) TMI 546 - CEGAT, CHENNAIExtract: .......e adjudicating authority and the appellate authority. Therefore, insofar as the loading charges incurred within the factory premises is concerned, we agree with the view taken by the Collector of Central Excise (Appeals). As regards the EGEAF and JPC charges the view taken by the appellate authority is set aside. Thus, the appeal is partly allowed.
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