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1996 (6) TMI 276 - CEGAT, NEW DELHIExtract: ....... will more properly lie with the Commissioner of Customs, Bombay, and not with the Commissioner of Central Excise and Customs, Indore. In this view of the matter, the impugned order is set aside and appeal allowed. We make it clear that our decision is only on the question of jurisdiction and we do not express any opinion on the merits of the case.
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