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1991 (2) TMI 245

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..... pondent. [Order per: P. C. Jain, Member (T)]. Since a common issue is involved in both these appeals, a common order is being passed. 2. For the sake of convenience we shall take the facts in respect of 1st appeal No. E/3679/89-C. These are as follows :- 2.1 M/s. Doon Fertilizers Minerals, Dehradun were given a show cause notice asking them to show cause as to why Central Excise du .....

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..... Collector referring to another order of his namely No. 50-52/87/VAL/86, dated 16-9-1987 has held that the lime stone powder is not entitled for exemption under Notification No. 23/55, dated 29-4-1955. 2.3. On appeal, the appellants herein succeeded on another issue involved in these matters namely that Notification No. 212/86 dated 25-3-1986 is applicable to the appellants and not the Notificati .....

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..... making the Collector of Central Excise, Meerut as respondent. 3. Both the learned SDR Shri M. Jayaraman and the learned advocate Shri J. S. Agarwal have now pointed out that the Tribunal in its Order No. 1270/90-C dated 19-11-1990 has held that the benefit of Notification No. 23/55, dated 29-4-1955 is applicable to lime stone powder, thus, setting aside the Collector of Central Excise (Appeals) .....

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