2004 (12) TMI 597

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....he Appellant. Shri M.K. Gupta, Jt. CDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides and on a prima facie consideration that the levy under the Central Excise Act, 1944 is on a manufacturer and the demand as per Section 11A (2) is to be determined as due from a person not in excess of the amount mentioned in the notice served on such a person, the ....