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2010 (2) TMI 314 - CESTAT, KOLKATAJurisdiction- The Revenue filed Appeal against the order on the ground of jurisdiction of the Commissioner of Central Excise, Shillong. Held that- the impugned order passed by Commissioner of Central Excise, Shillong is without jurisdiction. The impugned order is set aside after waiving the pre-deposit of duty and penalty and matter is remanded to the Commissioner of Central Excise, Guwahati to pass an appropriate order afresh after affording an opportunity of hearing to the assessee. The Appeals are disposed of by way of remand.
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