2011 (2) TMI 658

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.... [Order per : Ashok Jindal, Member (J)]. - By the impugned order, the adjudicating authority has confirmed the demand on the sale of SIM cards relying on the decision of Kerala High Court in the case of CCE, Cochin v. Idea Mobile Communication Ltd. reported in 2010 (19) S.T.R. 18 (Ker.). 2. The leaned Advocate for the applicants submits that the facts of the case in hand are different fro....