2011 (1) TMI 296

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....Respondent : Sh. Tarun Gulati & Sh.K. Kunal, Advocates   Per Mr. Justice R.M.S. Khandeparkar:   The present appeal arises from order dated19th Feb. 2010passed by the Commissioner (Appeals),Chandigarh. By the impugned order, the appeal filed by the respondent against the order of the adjudicating authority has been allowed and order of the adjudicating authority has been modified. T....

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....refund of amount of Rs. 1,08,53,742/- along with the education cess of Rs. 2,25,504/- and consequently higher education cess amounting to Rs. 1,12,752/- for the month of June, 2007.   3. It is undisputed fact that in the Notification No. 56/2002 and particularly in the Annexure II thereof, Khasra No. 422 was not mentioned at the time, the matter was decided either by the adjudicating autho....

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....t by the adjudicating authority no more subsist.   4. Considering the corrigendum dated15th September 2010to the Notification No. 56/2002 dated14th November 2002, it is apparent that the factory situated in Khasra No. 422 in the district of Jammu was covered by the said notification. Since the notification dated15th Sept. 2010is issued in the form of corrigendum to the original notificatio....