2016 (8) TMI 973

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellants Shri Govind Dixit, DR for the Respondent ORDER Nobody represented the appellant.  Accordingly, we have gone through the application which is for early hearing of the appeal on two grounds.  First, the duty of Rs. 1.57 crores approx. stand confirmed against the applicant by denying them area based exemption notification No. 50/2003 and second that a number of subsequent show ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the period March, 2014 to October, 2014.  The applicant has made a categorical statement that for the period post October, 2014, they have been issued show cause notices  proposing  confirmation of demand on the same ground. 4.  We are of the view that once the Revenue has taken a stand that appellant is not entitled to said notification benefit, it automatically follows .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X