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1986 (6) TMI 201 - CEGAT, NEW DELHIExtract: ....... from the said factory to the packing stations located elsewhere, such removals being without payment of duty) packed at the packing stations and cleared therefrom on payment of duty. In view of this, we are not called upon, nor do we, record any finding on this contention. 20. emsp In the above view of the matter, the appeal fails and is rejected.
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