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2007 (8) TMI 171
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....pt in passing the impugned order which resulted in dismissal of appeal filed by the assessee. The short question that involved in the above referred appeal is that whether the assessee can avail the benefit of the Hon'ble Supreme Court judgment rendered in the case of SPBL Limited - 2002 (146) E.L.T. 254 (S.C.) without challenging the final order passed by the Commissioner in fixing the annual cap....
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....Supreme Court in the case of Mafatlal Industries Ltd. [1997 (89) E.L.T. 247 (S.C.)], and other connected decisions. Those cases relates to refund claim and the facts are not on similar lines. Now the question remains whether the appellants herein can take advantage of the decision in the case of SPBL Limited rendered by the Hon'ble Supreme Court once again came up for consideration in pursuance of....