2010 (1) TMI 1162

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..... higher forum, whether issuance of SCN u/s 11A was necessary? - Held that: - reliance placed on the judgment in the case of Commissioner of C.Ex.,Shilong Vs. Woodcraft Products Ltd. [2002 (4) TMI 76 - SUPREME COURT OF INDIA] where the Supreme Court has ruled that on the principle of restitution no such notice was necessary - no substantial question of law is involved in the present appeal - Appeal .....

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..... . Woodcraft Products Ltd. (2002(143) E.L.T.247(S.C.) where the Supreme Court has ruled that on the principle of restitution no such notice was necessary. The very same judgment is relied upon by the Tribunal to reject the contention canvassed before it by the appellant. 3 In view of the judgment of the Apex Court in the case of Woodcraft Products Ltd. (supra), we do not see any fault with the vie .....

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