2025 (1) TMI 1777

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....Respondent : Shri Anand Kumar, Superintendent (AR) Appeared ORDER SOMESH ARORA: Learned Advocate for the appellant appears and states that the present one is a periodical Show Cause Notice for the period April 2015 to September 2015. He also points out that in their own case for the earlier period, the matter has been decided in their favour vide Final Order No. A/10872-10873/2019 dated 1....

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....ircular No. 1065/4/2018-CE dated 08.06.2018 and the decision of Ultratech Cement Limited cited (supra) were also considered and the decision ultimately went in their favour. 2. Considered the rival submissions. 3. This court finds substance in decisions cited by Learned Advocate and finds that in para 4 of the decision of Salasar Copper (supra) following observations were made: "4. ....