2007 (6) TMI 418

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....: Shri S.L. Meena , DR, for the Appellant. Shri Naveen Mullick, Advocate, for the Respondent. [Order per : Justice R.K. Abichandani, President]. -  The Revenue challenges the order of the Commissioner (Appeals) dated 25-8-2006, setting-aside the order-in-original by which the refund claim of the respondent/assessee, based on the Notification No. 56/2002-C.E., dated 14-11-2002, was re....

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....ion No. 79/2003-CE, the area was mentioned as "SIDCO Industrial Complex, Bari Brahmana or E.P.I.P. Kartholi, or Village Kartholi or Village Birpur". He found that, as per the text of the Notification, as it stood prior to the amendment, the industrial area mentioned was "EPIP Kartholi Bari Brahmana" and not "EPIP Kartholi, Bari Brahmana".  He observed that, if there would have been a coma bet....