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1995 (6) TMI 93 - AT - Central ExciseExtract: .......or clearance and therefore, just because there was no production of the goods in question for the propose of explanation 1(b) of the Notification, the factory could not be treated as closed when in fact day to day activities of the factory were not stopped. Accordingly we set aside the impugned order and appeal is allowed with consequential relief.
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