2007 (1) TMI 189

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....revenue has filed the instant appeal under Section 35(G) of the Central Excise Act, 1944 on the basis of the order dated 19-7-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No. E 525 04-C. The following substantial questions of law have been sought to be raised : "(i) Whether the respondent, having once exercised the option to work under Rule 96ZP(3) on....

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....the hearing notice dated 20-9-01 amounted to a second show cause notice when the same was issued by way of giving an opportunity of hearing before finalising the provisional annual capacity order dated 21-11-1997 of the appellant?" 2.It remains  undisputed that a show cause notice dated 1-4-1998 under Rule 96ZP(1) of the Central Excise Rules, 1944 (for brevity 'the Rules') was issued raisi....