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2006 (5) TMI 280 - CESTAT, MUMBAIExtract: ....... of Rule 57F(4) procedure. It is not the department rsquo s case that the waste material cleared were not properly accounted for or what was sent outside the factory did not came back after re-processing. 5. emsp In view of above I set aside the order of the Commissioner (Appeals) and allow the appeal with consequential reliefs. (Dictated in Court)
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