2009 (5) TMI 715

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....r the Appellant. Shri Virender Choudhary, SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (for the Bench) (Oral)]. - Heard the learned advocate for the appellant and learned DR for the respondent. The learned Advocate for the appellant has candidly conceded that the two points which arise in the matter in hand have been fully dealt with and answered against th....

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...., particularly one in Modern Denim Ltd. v. CCE, Ahmedabad reported in 2005 (191) E.L.T. 1174 and in another case in the matter of Sterlite Optical Technologies Ltd. v. CCE, Aurangabad reported in 2005 (188) E.L.T. 210 the matter was referred to Larger Bench and in the said decision of the Larger Bench both the issues were answered against the assessee while holding that in any case goods cleared b....