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2018 (8) TMI 168 - HC - Central ExciseInterpretation of Statute - removal of goods - place of removal - Held that:- The tribunal has not committed any error in not considering the provisions of Section 4 of the Central Excise Act, 1944, wherein the term “place of removal” is defined as a factory or any other place or premises of production or manufacture of excisable goods - Appeal dismissed - decided against Revenue.
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