2005 (8) TMI 515

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..... [Order per : Archana Wadhwa, Member (J)]. On matter being called, nobody appeared on behalf of the appellant. Accordingly, we have heard the Ld. JDR and have gone through the impugned orders. 2. The issue involved is as to whether Copper rods manufactured out of copper bars would be entitled to Notification No. 199/66 or not. The ld. DR brings to our notice that subsequently Notificati .....

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..... extended on the sole ground that the demand was confirmed by the original adjudicating authority as also by the appellate authority before the issuance of the said Section 11C notification in question. We do not find any justifiable reason to appreciate the above findings of the authorities below. Mere confirmation of demand prior to issuance of Section 11C notification by itself would not be jus .....

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