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1999 (7) TMI 475 - AT - Central ExciseExtract: .......o to Section 11A(l) of the Central Excise Act is available to the Department. We also agree with the findings of the Collector regarding samples drawn from other factory as the same cannot be treated as knowledge by the Department for the unit in question. In view of these facts and circumstances, we uphold the impugned order and reject the appeal.
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