2001 (4) TMI 723

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..... [Order per : Archana Wadhwa, Member (J)]. The Revenue being aggrieved with the order passed by the Commissioner of Central Excise (Appeals) has filed the present appeal. 2. We have heard the learned SDR Shri V.K. Chaturvedi, for the Revenue and Shri K.K. Bhattacharjee, learned Consultant for the respondent. 3. The dispute in the present case is as regards the availability of Notific .....

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..... pondents. 4. After giving our careful consideration to the issue involved we find that there is no dispute as regards the eligibility of the respondents to the benefit of the Notification in question. The Revenue s only objection is that the statement showing payment of duty from the account current has been filed by the respondents to the proper officer by the 7th of the next month. It is well .....

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