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2011 (7) TMI 260 - HC - Central ExciseWaiver of predeposit - During the course of the conversion, waste and scrap was generated which was retained by the Appellant and cleared on the payment of duty - it would be appropriate in the interests of justice to remand the proceedings back to the Tribunal for reconsideration - As a matter of fact the Division Bench held that both the High Courts of Madras as well as this Court would have territorial jurisdiction and it was open to a suitor to select a forum which was normally the case when the cause of action fell within the territorial jurisdiction of two Courts - In this view of the matter and without expressing any opinion on the merits of the question as to whether a prima facie case has been made out, we set aside the impugned order of the Tribunal and remand the proceedings for a fresh determination - Appeal is disposed of
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