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2008 (9) TMI 168 - HC - Central ExciseGoods were not exported from the factory but from the branch office - Whether the Tribunal was correct in allowing rebate claim of the party when the goods were not exported directly from the factory or warehouse as stipulated under Notification No. 41/94-C.E. (N.T.) - Whether the rebate can be granted when the mandatory conditions stipulated under governing Notification ibid were not fulfilled by the party - both the questions are answered in favour of the Revenue and against the assessee
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