1999 (3) TMI 244

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..... ed for disposal on merits. I have heard Shri A. Ashokan, ld. DR for the revenue. 2. The assessees were receiving certain goods from small sector manufacturers falling under the purview of Notification No. 175/86, dated 1-3-1986 as amended. This notification was in force upto 31-3-1993. On that date, similar provisions were introduced by Notification No. 1/93, dated 28-2-1993 which would have eff .....

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..... shall be allowed under Rule 57B of the said rules, at the rate of duty applicable under this notification plus an amount calculated at the rate of 5% ad valorem, or at the rate of duty otherwise applicable but for this notification, whichever is less - provided that nothing contained in this paragraph shall apply in respect of the inputs which are received in any factory after 31st day of March, .....

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