1998 (1) TMI 82

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....l is heard finally. The short question is whether the learned Single Judge and the Division Bench of the High Court were justified in quashing the show cause notice which only called upon the respondent to file its counter and reply to the show cause notice so that the adjudicating proceedings may take place. In our view on the question whether Tariff Item 33B(ii) of the Tariff Act applies or Sect....

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.... Central Excise to the respondents or on the basis of any superior authority's order as mentioned in para 33 of the order of the learned Single Judge at page 291. We also make it clear that the decision shall be rendered by the adjudicating authority strictly on merits after considering the evidence led before it and without being influenced whatsoever by the earlier observations of the High Court....