2002 (6) TMI 2

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....pre-deposit of penalty came up for hearing it was agreed by both sides that the appeal itself can be disposed of. Initially the show cause notice dated 7-2-98 was dropped by the adjudicating authority under his order dated 14-12-99 in the light of the judgment of the Supreme Court in the case of Laghu Udyog Bharti -1999 (112) E.L.T. 365. Later Finance Act, 2000 validated sub-clauses (xii) and (xvi....