2005 (11) TMI 112

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..... eal against the Order-in-Appeal dated 27-2-2004. 2. None appeared on behalf of the Respondents despite notice but there is a request to decide the matter on merit. 3. Learned D.R. submits that this Order-in-Appeal was passed only on technical grounds against the department and as such department has got a very strong prima facie case. She also relies upon the decision of the Hon'ble Supreme Co .....

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..... red to update knowledge, should have acted according to the law, since the cases decided by the Tribunal are reported and circulated to officers. 5. Further, I find that in the case of Ballarpur Industries Ltd. [1993 (68) E.L.T. 631 (Tribunal)]. this Tribunal has held that "appeal has been filed only after legal position changed to qualify for subsequent decisions and not just because to justify .....

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