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1989 (3) TMI 231 - AT - Central ExciseExtract: ....... the earnestness of the learned Senior Advocate, we are not persuaded that simply because the department has extended Rule 56C procedure, the factory of the secondary manufacturer should be considered as their own factory. 14. Accordingly, we see no reason to interfere with the order of Collector of Central Excise (Appeals) and dismiss this appeal.
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