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1998 (11) TMI 236 - AT - Central ExciseExtract: .......ctory and provisional assessment is not permissible in a case where the samples will be drawn at the customers rsquo factory i.e. subsequent to clearance of goods from the factory of manufacture. In this view of the matter, we see no reason to interfere with the order of the Collector (Appeals) and accordingly uphold the same and reject the appeal.
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