2016 (1) TMI 1378

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..... i - Held that:- The ld. Commissioner has not decided the refund on the merit of the case as the merit of the case was pending in the show-cause notice dated 03.11.2004 before Commissioner (Adjudication), New Delhi. Now the show-cause notice dated 03.11.2004 has been adjudicated by Commissioner (Adjudication) vide order dated 28.02.2012. Therefore, the ld. Commissioner (Appeals) needs to reconsider .....

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..... xcise, New Delhi. 2. Shri M.P. Joshi, ld. counsel for the appellant submits that the show-cause notice issued to the appellant on the issue of notification 108/95 has been adjudicated by the Commissioner, Central Excise(Adjudication), New Delhi vide Order-in-Original no. 57-110/CE/PKJ/CCE/ADJ/2012 dated 28.02.2012 whereby the proceedings initiated in the show-cause notice dated 03.11.2004 has b .....

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