2007 (11) TMI 709

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..... to the question as to why the matter be not remanded back to the Tribunal. The said order read thus : It is stated by learned counsel appearing on behalf of the appellant that the decision in Meltex (I) Pvt. Ltd. v. Commissioner of Central Excise, New Delhi - 2004 (165) E.L.T. 129 (S.C.) was distinguishable. In that case the Court was of the view that the burden on the Department to prove that .....

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