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2014 (10) TMI 369

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....Excise<br>D. N. Panda,JJ. For the Appellant : Shri.H. Bajaj, Advocate For the Respondent:Ms.Shweta Bector, DR ORDER Per: D. N. Panda Reading of para 6 of the appellate order shows that the author....

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....d is not used within the factory of manufacture of the final product but a portion of such electricity is wheeled out/transferred to sister units and others. Although he examined the issue properly, ....

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