2004 (6) TMI 411

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..... for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral]. For the purpose of hearing the appeal, the appellants are required to pre-deposit duty amount of Rs. 2,91,768/- and like amount as penalty. The appellants were using needles in the manufacture of needled sutures which are said to be atraumatic in nature and, therefore, claimed the benefit of the exemption under Notificatio .....

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..... rt evidence produced by the appellants. The plea of time bar is also raised on the ground that all the details had been declared to the department and that no finding has been recorded on time bar. 2. We have heard both sides in the matter and we find merit in the submissions made by the appellants in this case. The learned Commissioner, prima facie, cannot substitute his personal opinion agains .....

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