2004 (9) TMI 151

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....g, Vice-President].- Heard both sides. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The contention of the appellant is that as the respondents had wrongly availed the benefit of the Notification by mis-declaring the product. Therefore, the demand is not time barred. 3. We find that a show cause notice was issued to the respondents for demandi....