2016 (10) TMI 451

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..... athak, Advocate Present for the Respondent: Shri D.K. Deb, (Assistant Commissioner) A.R. ORDER  The issue in this appeal by the Cigarettes Manufacturer assessee is that 'whether the cigarettes drawn from the manufacturing line or the store for the purpose of testing in the in house laboratory which is situated within the factory premises, amounts to removal for the purpose of levy of duty. .....

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