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1995 (12) TMI 167 - AT - Central ExciseExtract: .......his is within 1.5 crores during the preceding financial year. If that be so, in such a factory, run by the respondents as also by Polyspin Ltd. value of clearances as per condition 3 of the notification is within the limit. Hence, we find no reason to interfere with the order of the Collector (Appeals). 6. emsp Appeal from the revenue is dismissed.
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