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1997 (7) TMI 344 - AT - Central ExciseExtract: .......t as evident by the goods receipt or the Railways receipt in transportation of the goods from the appellants rsquo factory to the place of delivery outside the State of Assam. Therefore, on facts, the present matter is distinguishable from Baroda Electric Meters. Accordingly, we allow the appeal of the appellants with consequential reliefs to them.
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