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1999 (10) TMI 209 - AT - Central ExciseExtract: .......ew unit M/s. Film Plast Packaging is working on behalf of the other two units M/s. Amar Plast Industries and M/s. Avon Plast Industries. The findings of the Collector to this effect are perfectly valid and need no interference by the Tribunal. 13. emsp Resultantly there is no merit in the appeals of Revenue and the same are ordered to be dismissed.
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