2010 (9) TMI 1042

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....hri A.R. Madhav Rao and R.K. Hasija, Advocates, for the Appellant. Shri R.K. Verma, DR, for the Respondent. ORDER Heard the learned Advocate for the appellants and DR for the respondent. 2. The benefit of Notification Nos. 5/99-C.E., dated 28-2-1999, 6/2000-C.E., dated 1-3-2000, 3/2001-C.E., dated 1-3-2001 and 6/2002-C.E., dated 1-3-2003 is sought to be denied to the appellants on....

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....ard the authorities below have sought to disbelieve the said report on the ground that in the opinion submitted by Shri Badri Prasad it was stated that there was no direct method of chemical analysis to find out the quantity of fly ash/phosphogypsum in the manufacture of the asbestos product. In other words, the report prepared by the department in relation to the components of the product manufac....

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....o be raised on behalf of the appellants could not have been rejected by merely observing that the exact percentage cannot be ascertained. It is true that there is an allegation on the part of the department against the appellants that no such product was at all procured from the suppliers named by the appellants. However, the records in the form of invoices clearly disclosed the registration nos. ....