2005 (4) TMI 341

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....Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in these two Appeals, filed by M/s. Lohia Brass (P) Ltd. is whether the benefit of Notification No. 4/97-C.E. dated 1-3-97 (S. No. 173) is available to unwrought Copper imported by them. Shri B.L. Narasimhan, learned Advocate, submitted that the Appellants had imported electrolytic copper cathodes unwrought under Bill....

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....and" used in S. No. 173 of the Notification clearly provide that both the conditions i.e. the copper should be unrefined and unwrought in the present matter, the Copper is refined-one, the benefit of the Notification is not available; that on Appeal filed by them, the Commissioner (Appeals), under the impugned order, has not agreed with the interpretation of the S. No. 173 of the Notification plac....

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.... denying the benefit of exemption Notification No. 4/97; that once the show cause notice has been issued proposing denial of benefit of Notification, the condition specified in the Notification is attracted without being specifically mentioned in the show cause notice; that as no material has been brought on record to show that the foreign supplier has fulfilled the conditions specified in Notific....

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....o. 22 mentioned in the Notification. We, therefore, agree with the learned Advocate that the impugned order has travelled beyond the scope of the show cause notice. The Commissioner (Appeals) has specifically held in the impugned order that "the word used 'and' in between unrefined and unwrought copper in S. No. 173 and the mention of both Chapter Heading 74.02 as well as 74.03 in the said entry u....