2007 (4) TMI 475

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. [Order per : Justice R.K. Abichandani, President (For the Bench)]. The appellant challenges the order of the Commissioner (Appeals) upholding the order-in-original by which the refund claims of the appellant made under the provisions of Notification No. 56/2002-C.E., dated 14-11-2002 were rejected. 2. The only ground on which the claims were rejected is that the subsequ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s and Commerce , in the Table against S. No. 2, in column Name of the Industrial Area , for the entry R.P.I.P. Kartholi Batri Brahamana , the entry SIDCO Industrial Complex Bari Brahmana or E.P.I.P. Kartholi or Village Kartholi or Village Birpur , shall be substituted. 4. There is no dispute over the fact that if the substituted portion is taken into consideration, the benefit of the notific .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X