2016 (6) TMI 1090

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....K. Mishra, AR for the respondent ORDER The appellant is in appeal against the impugned order dated 11.2.2005 wherein the demand of duty of Rs. 39,83,953/- was confirmed against the appellant for the period from August, 1993 to October, 1993 on account of classification whether the goods covered under S. No. 14A and 14B of Notification No. 31/93 or S. No. 47A and 47B of Notification No. 31/93....

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....reproduced below: "In this regard, it is further submitted that the Jurisdictional Range Office has informed that the dispatch register for the financial year 1993-94 is not traceable despite concerted efforts. Further, the letter of JAC dated 08.12.2004 is also not traceable with the available records on this Division. However, the dispatch register available for the financial year 2004-....