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2014 (7) TMI 831

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..... goods cleared to their factories at (i) Kurkumbh, Pune, (ii) Vikhroli, Mumbai, (iii) Patalganga, Raigad, (iv) Verna, Goa and (v) Bangalore in the State of Karnataka (recipient factories). It is submitted that the Respondent/recipient factories have taken the credit of duty paid by the said two factories at Bangalore and Kurkumbh. Once we find that there is additional protection of interest of .....

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..... se two Appeals, namely, Central Excise Appeal (lodging) Nos.68/2012 and 69/2012 have not been registered and numbered because the Revenue, according to the Registry, has not removed the office objections. We find from a perusal of the paper books that some of the office objections were capable of being waived and when the common order is under challenge. 2 The remaining office objections, if an .....

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..... of the manufacturers/ suppliers have claimed the refund of duty/ reversal of credit. In these circumstances and when their identity is common with that of the Respondent/ Assessee that we find that by keeping the larger issue and question open for being decided in an appropriate case these Appeals can be disposed of on such finding of fact. 5 When we were so inclined to dispose of the Appeals, .....

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..... galore and Kurkumbh (supplier factories) in respect of the goods cleared to their factories at (i) Kurkumbh, Pune, (ii) Vikhroli, Mumbai, (iii) Patalganga, Raigad, (iv) Verna, Goa and (v) Bangalore in the State of Karnataka (recipient factories). It is submitted that the Respondent/recipient factories have taken the credit of duty paid by the said two factories at Bangalore and Kurkumbh. In these .....

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