Shifting of goods within factory of client is neither BAS nor Cargo Handling Services

CESTAT, NEW DELHI BENCH

Sharwan Kumar

Versus

Commissioner of Central Excise, Chandigarh-I

FINAL ORDER NOS. ST/A/669-670 OF 2012-CUS

MISC. ORDER NO. ST/MO/388 OF 2012-CUS

MISC. NO. ST/457 OF 2012

APPEAL NOS. ST/515 OF 2009 & ST/1260 OF 2011

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