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2002 (5) TMI 82 - AT - Central ExciseExtract: .......Zarda. As in the present matter the decisions in both these cases have been distinguished and further another Bench of this Tribunal on the similar facts after considering the law has held that the place of removal in these facts is the factory of the Appellants. We, following the ratio of the said decision, allow all the appeals of the Appellants.
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