2004 (5) TMI 335

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..... . [Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal filed by M/s. Steel Shape India Ltd. is whether they are eligible to avail the benefit of Notification No. 38/97-C.E., dated 27-6-1997 in respect of their new product w.e.f. December, 1997. 2. When the matter was called no one was present on behalf of the appellants, nor was there any request for adjournment of .....

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..... these submissions inasmuch as there is no bar provided in Notification No. 16/97-C.E. to the effect that a manufacturer cannot avail the benefit of any other notification. For want of such prohibition it cannot be claimed by the Department that as the appellants were availing the benefit under Notification No. 16/97 they cannot avail of the benefit of Notification No. 38/97 which was subsequently .....

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