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2017 (11) TMI 866 - AT - Central ExciseManufacture - interpretation of statue - validity of SCN - Held that: - the impugned Order-in-Original did not give any categorical finding of the six components which were directed to be examined by this Tribunal whether to have been cleared from their manufacturing unit - Shri Pathak has stated that the appellant were supplying some goods from trading warehouse and that blower air inlet and condenser was not cleared from the factory but they were supplied from their trading warehouse to M/s General Motors India Ltd. Therefore, the show cause notice was not issued with fullest consideration after examining all the facts and provisions of Rule 2(a) of said Rules of Interpretation as stated above were wrongly invoked for the issue of said show cause notice and for that reason the said show cause notices not sustainable and, therefore, the impugned Order-in-Original is set aside - appeal allowed - decided in favor of appellant.
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