2011 (7) TMI 451

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..... Sisupal, JDR For the Appellant/s Shri Jagadeesh, Advocate For the Respondent/s Per Jyoti Balasundaram The delay in filing the cross objections by the assessees is condoned. Now, we take up the appeal of the Revenue. 2. We find that the department is of the view that the extension of the benefit of Sl.No.209 of Notification No.17/2001 dt. 10.3.2001 is not correct as condition No.33 which is att .....

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..... it of the Notification, in the light of decision of the Tribunal relied upon by the lower appellate authority. There is no other dispute regarding challenge to the certificate issued by the specified authority etc. We, therefore, uphold the impugned order extending the benefit of the notification to "Vinyl Ester Adhesive" imported by the assessees herein and reject the appeal. CO is disposed of ac .....

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