2006 (7) TMI 414

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..... Shri C. Lama, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. Considered the Larger Bench decision dated 9-12-2005. In view of the decision of the Larger Bench, we do not find a reason to accept the submissions made before us by the ld. Advocate for the appellants on merits even as regards our findings on by products. In judicial discipline, we have to follow the findings .....

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..... ions about the eligibility to such entities as in this case and the definition and coverage of raw materials as used in the notification would entitle the benefit of doubt to go to the assessee in the claim for the benefit of notification and also to assist in their plea of upholding the bar of limitation, in this case it is found from the report of the audit department, senior officers placed on .....

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