2004 (2) TMI 514

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....ondent. [Order]. - Heard. 2. The appeal raises arguable points and is admitted. In my view, the appeal itself can be decided as the controversy in the appeal lies in a narrow compass. 3. The only issue involved in this appeal which has been directed against the impugned order-in-appeal passed by the Commissioner (Appeals) relates to the applicability of doctrine of unjust enrichment....

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....tions made in the show cause notice itself. In the show cause notice it has been alleged that the Social Security Cess was not recovered by the appellants from the buyers and for that reason they did not pay the same at the time of clearance of the goods and that it had no connection with the assessable value charged from the buyers. It has been even further alleged in the show cause notice that t....