2018 (2) TMI 200

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..... not decisive to say that unit was not in existence when Revenue grated Central Excise registration and manufacture was established - it cannot be said that appellant was not an independent unit - appeal allowed. - Appeal No. E/86241/15 - Final Order No. A/89322/2017 - Dated:- 17-8-2017 - SHRI D.N. PANDA, JUDICIAL MEMBER For The Appellant : None For The Respondent : Shri S.V. Nair, AC .....

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