2005 (1) TMI 523

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....r / Decisions)<br>Dated:- 7-1-2005<br>E/5425/2004-NB(C) - S/30/2005-NB(C)<br>Central Excise<br>S/Shri V.K. Agrawal, P.S. Bajaj, JJ. REPRESENTED BY : Shri Atul Gupta, C.S., for the Appellant. Shr....

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....ve. As recently, the Tribunal has held that the provisions of Section 11D is not applicable to a person who is not liable to pay Central Excise duty under the Act, the Applicants have made out a stron....