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1986 (9) TMI 202 - AT - Central ExciseExtract: .......cturer from such premises do not exceed Rs. 20 lakhs in a financial year. In other words, the contention of clubbing the clearance in respect of goods produced in a premises other than the factory as defined in the Factories Act cannot be accepted in the face of notification 85/79. Accordingly, we allow the appeal of M/s. Prithvi Plastic Packaging.
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