2009 (10) TMI 133

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..... t the assessee was entitled to clear partially used Aluminium Cathodes under Rule 57F (2) of the Central Excise Rules, 1944. - Revenue states that as per his instructions no appeal was preferred against the said order. Thus, the decision of the Larger Bench in the case of Wyeth Laboratories has attained finality. - Tribunal has not gone into the factual aspect of the assessee’s case and has merely .....

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..... 2365/1998. 2. By the impugned order, relying on the decision of the Larger Bench of the Tribunal in the case of Wyeth Laboratories v. Collector of Central Excise, Bombay reported in 2000 (120) E.L.T. 218, the Tribunal has allowed the appeals preferred by the assessee. The Tribunal has held that the assessee was entitled to clear partially used Aluminium Cathodes under Rule 57F (2) of the Central .....

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