2004 (6) TMI 503

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....dvocate, for the Appellant. Shri Uma Shankar, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The issue involved in this appeal is applicability of Notification 14/2002-C.E., dated 1-3-2002 in this case, since duty on cotton fibre is 'NIL'. 2. The learned Advocate for the appellant pleads on financial hardship as well as relies upon the fact that on similar issue....