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TMI Blog1995 (7) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents. [Order]. All the 3 appeals involve in consideration of common issue though covered by 3 different orders and hence proposed to be disposed of by this common order. The aforesaid appeals are directed against the following orders:- C/56/90-BOM - Order in original No. 190/Addl. Collr. 89 (F. No. VIII/10-165/Addl. Collr. 89 dated 30-11-1989. C/57/90- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as raw material for the manufacture of bulk drugs, where the factory is located within 50 kms. of coastal line of Gujarat. 4. Shri Patel, the ld. advocate, mainly pleads that on the very same date of the issue of the Notification No. 318A/86, dated 14-5-1986, there was another notification bearing No. 318B/86 specifying the area of Manipur, Nagaland and union territory of Mizoram as the specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idated. However, both the sides could not throw any light as to the object behind the consodiation of the specified goods as well as the specified area in the subsequent notification. As per the law, as it stood then, it would appear that when there is already a notification specifying the area under Section 11H by way of Notification No. 8/69 dated 3-1-1969 that cannot be construed to be non exis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority cannot be dismissed on merits. All the same, there is no dispute from both the sides that all the 3 appellants are under the central excise control and were receiving acetic anhydride as raw material for the manufacture of bulk drugs and they are bonafide users of specified items. The notified item is not for export. No such allegation is made even in the impugned orders. In the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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