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2000 (11) TMI 183 - AT - Central ExciseExtract: ....... cannot be extended, the reason being Commissioner has clearly noted that items were cleared in CKD condition as complete system for the purpose of transportation have had to be sent in different convoy of trucks. 6. In that view of the matter, there is no infirmity in the order impugned. Since there is no merit in the appeal, the same is rejected.
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