2008 (1) TMI 693

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..... [Order per : M.V. Ravindran, Member (J)]. - The Revenue is in appeal against the impugned order, which allowed the appeal filed by the respondent. None appeared on behalf of the respondents despite notice nor there is any request for adjournment. Since the issue involved in this case is in narrow compass the appeal itself is disposed of at this stage. 2. Heard the learned SDR and perused t .....

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..... material times. At no stage had the appellant claimed exemption under Notification 175/86 on the basis of provisions contained in clause (a) of the first proviso to para 4 and hence the provisions of amending Notification No. 55/92 dated 31-3-92 were not applicable to it. If the appellant claim that it has not availed of exemption under clause (a) of the first proviso to para 4 and availed exemp .....

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..... ication had two clauses and the respondent's claim that they were covered under clause (b) is not disputed by the Revenue either before the lower authority or even before us today. 5. Since there is no dispute regarding the eligibility of the respondent's benefit of Notification No. 175/86 read with clause (b) of para 4 of the said Notification, we find that the appeal filed by the Revenue i .....

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