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1999 (11) TMI 164 - AT - Central ExciseExtract: .......ince the appellants have taken steps for bifurcation before 18-5-1995, they would be entitled to being considered as a separate factory. 12. emsp In the light of the discussion above, we allow the present batch of 8 appeals and set aside the impugned orders. Appellants will be eligible for consequential benefits, if any, in accordance with the law.
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