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1997 (6) TMI 146 - CEGAT, NEW DELHIExtract: .......ation, once it is accepted that definition of factory in Notification No. 77/85 should be in terms of Central Excises and Salt Act and not in terms of the Factories Act, the objection of Shri Sharma lacks merits. On these observations, we allow the appeal, set aside the order of the Collector and direct consequential relief to the extent warranted.
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