2005 (7) TMI 563

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....r the Appellant. Shri P.M. Dave, Advocate, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The Revenue is in appeal against the order of the Commissioner of Central Excise, Surat. In impugned order, the Commissioner had demanded Central Excise Duty from 14 noticees even though the show cause notice issued in this regard did not ask these noticees to show cause as to wh....

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....t M/s. ATEL is not the manufacturer from whom a demand has to be made. There is also no challenge from the Revenue on the finding of the Commissioner that M/s. ATEL are not the manufacturers. 3. We have heard both sides, in so far as the contention of the Revenue that the Commissioner ought not to have demanded duty from the 14 noticees who have not been asked to show cause as to why duty ....