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2016 (11) TMI 273

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....llant Shri Rajesh Ostwal, Advocate, for respondent Per: M.V. Ravindran This appeal is directed against order in original No. 46/ASR/2004-ADJ) dated 30.11.2004. 2. This appeal is filed by the revenue contesting the impugned order which has set aside the proceedings initiated by the show cause notice dated 30/4/2002. 3. The brief facts of the case are that on an investigation carried ....

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....of the customers. He would rely upon the following decisions:- (a) Commr v. Wipro GE Medical Systems Ltd. 2000 (117) ELT A54 (S.C.). (b) Modi Xerox Ltd. v. Collector 2001 (133) ELT A91 (S.C.). (c) Space Age Engg. Projects (P) Ltd. 1995 (78) ELT 544 (Tri.). (d) Brakes India Ltd. 1998 (101) EL 241 (S.C.). (e) Narne Tulaman Manufacturers Pvt. Ltd. 1988 (38) ELT 566 (S.C.). (f) Gujar....