2001 (5) TMI 300

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.... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  According to the ld. SDR, the Tribunal has erred in relying upon the decision of the Hon'ble Supreme Court in the case of Shiv Chander Kapoor v. Amar Bose reported in 1990 (1) Supreme Court Cases 234, in holding that the demand of duty cannot be enforced against the appellants, since the Larger Bench of the Tribunal has disti....