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2005 (8) TMI 218 - CESTAT, MUMBAIExtract: .......instant case, the goods are received at Kadi and they are actually consumed, but mistakenly the Gate Passes were prepared at the factory address of Dholka and that it is relevant to note that all the three units belong to one manufacturer. Therefore, I find the impugned order is erroneous, in the result, the appeal is allowed. (Pronounced in Court)
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