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TMI Blog1992 (8) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... products. New Delhi as per details-below involve a common issue and hence are being disposed of by this single order. S. No. Appeal File No. Against 0/0 date 1. 360-CE/Appl/DLR/92 139/92, dated 15-7-1992 2. 361-CE/Appl/DLH/92 143/92, dated 7-7-92/9-7-92 2. I have carefully gone through the appeals as well as the connected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin that financial year. There is no dispute about the fact that the appellants availed of the benefit of this exemption Notification in the preceding financial year 1990-91. Infact this decision was given by the Asstt. Collector after adjudication of the case vide Adjudication Order No. 55/91, dated 6-8-1991. The Asstt. Collector, in my view, has wrongly interpreted the provision of Para 4(b) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e new premises, the emphasis has to be on the same manufacturer having availed of the benefit of the Notification No. 175/86 in the preceding financial year. In this case, the Asstt. Collector had already adjudicated the matter and allowed the availment of the benefit of the Notification No. 175/86 to the same manufacturer in the preceding financial year 1990-91. Therefore, the condition of Para 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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