2006 (3) TMI 784

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... LODHA AND MR J.P.DEVADHAR, JJ. For The Appellant : Ms. S. V. Bharucha i/by Dr. T. C. Kaushik ORDER P.C. Heard Ms.S.V.Bharucha, the learned counsel for the appellant. 2. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . is based on Board's circular No.485/51/99 dated 15.9.1999 which holds that the abatement cannot be denied only on the ground that the duty was not paid in advance. The learned counsel for the ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X