2000 (2) TMI 99

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..... >1866 of 1990 - -
Central Excise
Exemption
S.P. Bharucha, S.N. Phukan and Ruma Pal, JJ. [Order]. - The relevant portion of the notification in question, for the purposes of this appeal, read .....

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..... tity and it is that legal entity which owns the factory. But the question is : Who maintains the factory ? There is no evidence upon the record in this behalf. It is, therefore, necessary to set aside .....

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