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2016 (8) TMI 283 - AT - Central ExciseApplicability of trade notice dated 24.02.2014. - Requirement of physical control on the unit by jurisdictional officers on cigarette manufacturing unit – Held that:- the trade notice is applicable to the unit which are working less than 50% of their capacity. Appellant is working more than 50% capacity in manufacture of cigarettes. Trade notice not applicable. No requirement of physical control by jurisdictional officers on unit of appellant – Decided in favor of appellant.
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