TMI Blog1992 (10) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... . Venkataramani, Member (T)]. These stay applications were taken up for disposal together as they are identical and arise out of the same impugned order. Shri Pradeep Jain, Ld. Counsel for the applicants made a fervent plea for stay saying that the question is one of furnishing certain documents before the Collector (Appeals), who had dismissed the appeals as infructuous for want of the docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. The issue before the Tribunal was eligibility of runners and risers for exemption under Notification 206/63 dated 30-11-1963. The Tribunal in its order held that these can be taken to be covered by the notification. However, it was observed that since there is nothing on record in the findings of the lower authorities that runners and risers were duty-paid material for the purpose of extending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain documents and the Collector (Appeals) too had dismissed the appeals as infructuous in a situation where the appeals could more properly be held as unsubstantiated. Be that as it may, on a careful consideration of the submissions made before us, we are inclined to hold that the appellants plea for a fresh opportunity to produce the requisite documentary evidence before Collector (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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