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1975 (12) TMI 166 - COLLECTOR CENTRAL EXCISE, NEW DELHIExtract: .......bles were received. Since the appellants have a factory of their own at Sita Ram Bazar the inference that wires and cables were received in their premises at Kinari Bazar is well founded. Under the above circumstances the order of the Asstt. Collector against the appellant unit is well proved and needs no revision. The appeal is therefore rejected.
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