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1983 (7) TMI 307 - AT - Central ExciseExtract: .......at there is no substance in the plea relating to jurisdiction. When the notifications speak of “manufacturer” having a plurality of factories, it will not exclude even by implication factories situated in diverse jurisdictions. 15. In the result, we allow the appeal herein as well as the other two (Appeal Nos. 163 and 164 of 1982).
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