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1997 (10) TMI 212 - AT - Central ExciseExtract: .......h were available for transfer from their first factory to the other location. The case is squarely covered by Rule 57F(6) as it stood at the material time. The impugned order is set aside and the appeal is allowed by remanding the matter to the jurisdictional Assistant Commissioner to decide the matter afresh keeping the above observations in mind.
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