2000 (11) TMI 1173

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been filed by the appellants against the impugned order in appeal dated 27-12-1993 passed by the Collector (Appeals) vide which he had affirmed the Order-in-Original dated 9-3-1993 denying the benefit of Notification No. 166/86 dated 1-3-1986 as amended by Notification No. 75/90 dated 20-3-1990 to them in re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... us on merits, the same is ordered to be affirmed and accordingly the appeal of the appellants stands dismissed. However as requested by the Counsel, the adjudicating authority is directed to consider the availability of benefit of the Small Scale Exemption Notification No. 175/86 dated 1-3-1986, to the appellants in accordance with law, while quantifying the duty amount after hearing them.
Ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X