1992 (11) TMI 196

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..... [Order per : R. Jayaraman, Member (T)]. M/s. Hi-Mile Rubber Pvt. Ltd. have filed a joint appeal against a common order passed by the Collector (Appeals) disposing of two orders in original. As per the requirement, separate appeals are required to be filed, delay has occurred in the process and hence delay is condoned. Thereafter, we have taken up the stay applications for hearing. For hea .....

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..... This is what is spelt out in the Bombay Collectorate Trade Notice No. 38/1989 dated 13-4-1989, whereunder it has been stated that compounded rubber is eligible for exemption under Notification No. 175/86, with effect from 31-3-1989. All the same, demands have been confirmed against them denying the benefit of small scale exemption for the period subsequent to 31-3-1989. He would, therefore, plead .....

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..... mitted, because it was redundant. He refers to the relevant finding of the Asstt. Collector. 4. After hearing both the sides, we find that the observation of the Collector (Appeals) that Notification No. 119/89 and 142/89 seek to rectify the mistake committed in Notification 113/89 is not prima facie tenable, because they do not have any relevance to the addition or deletion of Item 4005. We als .....

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