1994 (3) TMI 240

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..... or the Respondent. [Order per : G.P. Agarwal, Member (J)]. - This appeal is directed against the impugned order classifying the subject goods, namely, `SOLVEX ICE 49' under erstwhile Tarrif Item 15-AA and denying the benefit of exemption Notification No. 101/66-C.E., dated 17-6-1966, as amended. 2. When the case was taken up for hearing, S.R. Kabir, Manager, Indirect Taxation, appeared on .....

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..... ted that the appellants have not adduced any evidence either to prove that the surface active agents were duty paid or were purchased from the open market after 20th day of January, 1968 and drew our attention to the findings recorded by the authorities below. As regards the other submission made in the Memorandum of appeal that the demand was time barred, he submitted that the since the appellant .....

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..... ith respect to the future clearances of the same product, it was the answer of the learned JDR that for the subsequent it was found that the appellants have satisfied the said condition of the Notification, and therefore the benefit was extended. Considered. We find that the benefit of the said Notification was rightly denied. As regards the time-bar, we find that since there was mis-declaration o .....

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