2004 (7) TMI 420

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....-7-2004<br>E/2389/98-Mum - A/1226/2004-WZB/C-I<br>Central Excise<br>Ms. Jyoti Balasundaram, Shri Moheb Ali M., JJ. REPRESENTED BY : None, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent....

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....appellants in spite of notice; hence we heard the learned SDR and perused the records. 3.&emsp;The learned SDR's reliance on the language of Rules 51A and 52A to support the duty demand is not tenabl....