2004 (3) TMI 104

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..... er No. 34/04-NB(A), dated 13-2-2004, the Dy. Commissioner Division III and IV have filed affidavits. In the above affidavits, it has been stated as follows : "5.1. The said SLP has been admitted by the Apex Court. In these circumstances, the Apex Court may decide either in favour or against the Department. In case the decision of the Apex Court is in favour of the Department, the refund of Rs. 2 .....

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..... t the Show Cause Notice is intended to set at naught the relief ordered by the Hon'ble Tribunal. 5(iii) It is further stated that the impugned Show Cause notice is only a protective notice for demand. The said Show Cause notice shall be decided only in accordance with the law as laid down by the Hon'ble Supreme Court on the Department Appeal filed under the SLP admitted by the Apex Court referre .....

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..... and the questions of law framed for consideration of the Hon'ble Supreme Court appear to be equally relevant and applicable to the present notice which relates to a Noida based unit of the party. Accordingly, the Show Cause notice will be subject to the decision of the Hon'ble Supreme Court in the said SLP." 3. We heard ld. DR as well as ld. Counsel for the assessee. In the light of the underta .....

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