2007 (4) TMI 475

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....hri S.L. Meena , DR, for the Respondent. [Order per : Justice R.K. Abichandani, President (For the Bench)]. -  The appellant challenges the order of the Commissioner (Appeals) upholding the order-in-original by which the refund claims of the appellant made under the provisions of Notification No. 56/2002-C.E., dated 14-11-2002 were rejected. 2. The only ground on which the claims were....

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.... run by Directorate of Industries and Commerce', in the Table against S. No. 2, in column 'Name of the Industrial Area', for the entry 'R.P.I.P. Kartholi Batri Brahamana', the entry 'SIDCO Industrial Complex Bari Brahmana or E.P.I.P. Kartholi or Village Kartholi or Village Birpur', shall be substituted." 4. There is no dispute over the fact that if the substituted portion is taken into consi....