2006 (11) TMI 54

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.... from the Order-in-Appeal No. 03/2004 (H-IV) CE dated 01/2004 passed by the Commissioner (Appeals) accepting the assessee's contention that they are not passed on the elements of duty to the buyers. The Revenue is aggrieved with this order. The Commissioner (Appeals) in the impugned order has noted that the appellants have produced a certificate from the Chartered Accountant giving the details of ....