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1990 (9) TMI 209 - BEFORE THE COLLECTOR OF CENTRAL EXCISE (APPEALS)Extract: ....... Collector rsquo s finding that the Gate Pass and the delivery challan are from two different locations is easily explained by the fact that the supplier M/s. Samitan Electropowers Pvt. Limited, Ranchi, had shifted their factory from Ranchi to Bangalore. Under the circumstances, I set aside the order of the Assistant Collector and allow the appeal.
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