2002 (1) TMI 1245

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....er per : J.H. Joglekar, Member (T)]. - When the matter was called, none appeared. On the earlier occasions also they were not present. The appeal was therefore disposed of after hearing Shri S.V. Parelkar ld. DR and on perusal of the submissions made in writing. 2. The appellants were engaged in the activity of Body Building on three wheeler chassis. At different times they had adopted dif....

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....tion No. 1/93 was not available. Their alternate plea for benefit of a different serial number in Notification No. 162/86 was also denied. 3. The assessees then filed an appeal. The Commissioner (Appeals) held that the assessees were bound by the classification they had sought and adopted and could not claim refund without first amending that situation. On his upholding the lower order, this....

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....existence of all the notifications. They had finally selected and chosen one of the alternatives and had paid duty accordingly. Once they had done this with conscious knowledge they were not entitled to change their opinion later on. 6. The earlier system of approval of classification as well as of prices resulted in uniformity of practice. The Tribunal in the case of Muzfarnagar Steel Ltd. ....