2005 (8) TMI 665

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..... i-II v. Allied Photographics India Ltd., reported in 2004 (166) E.L.T. 3 (S.C.) = 2004 (4) SCC 34, and Sahakari Khand Udyog Mandal Ltd. v. Commissioner of Central Excise Customs reported in 2005 (181) E.L.T. 328 (S.C.) = 2005 (3) SCC 738. The High Court s decision to the contrary is wrong and is, therefore, set aside. The High Court had interfered in the matter and set aside the show cause no .....

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..... nt s submission before the authority concerned that such a compliance was not necessary having regard to the application already made for refund by it on 28-9-1999. It is made clear that this Court has decided the appeal purely on a question of law. All the issues of fact as well as the issue relating to the form of answer to the show cause notice will be decided by the authorities concerned. T .....

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