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1993 (10) TMI 170 - CEGAT, NEW DELHIExtract: .......unsel is distinguishable on facts since the records relating to the case of M/s. Mehta Vegetable Products (P) Ltd. reveal that they were a Composite Unit in which crushing of oil seeds was also undertaken. 6A. In view of the above discussion we see no reason to interfere the order passed by the Collector (Appeals). The appeal is therefore rejected.
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