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2005 (1) TMI 491 - CESTAT, MUMBAIExtract: .......ts members and lastly following the decision of the Division Bench in the case of M/s. Sarabhai and Sons in Appeal Nos. E/1996 to E/1949/2002 dated 29-7-2004 2004 (177) E.L.T. 981 (Tribunal) , it is observed that demand of duty cannot be confirmed as against this appellant. 7. emsp In the result, appeal is allowed. (Pronounced in Court on 7-1-2005)
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