2005 (4) TMI 508

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..... espondent. [Order]. In this appeal, the appellants have contested the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original allowing the refund of the duty amount to the appellants. 2. I have heard both sides and gone through the record. Admittedly, no show cause notice was issued to the appellants for recovery of any short .....

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..... e of any show cause notice to the appellants. The view of the Commissioner (Appeals) that the letter of the Superintendent is to be taken as show cause notice, is wholly misconceived as no facts/details for raising the demand for the short paid duty, has been alleged therein. The Superintendent issued the letter only on the basis of audit objections. The appellants did not accept the letter s corr .....

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