2005 (4) TMI 372

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....142/2005 - S/227/2005-WZB/C-IV<br>Central Excise<br>Ms. Jyoti Balasundaram, J. REPRESENTED BY : Shri Mayur Shroff, Advocate, for the Appellant. Shri N.V.B. Nair, JDR, for the Respondent. [Order]. -....

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....emsp;On hearing both sides, I find prima facie contention of learned Counsel for the applicant that the Provision of Rule 26 of the Central Excise Rules, 2002 prima facie do not cover the present case....