1994 (11) TMI 252

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..... the Respondents. [Order per : S. Kalyanam, Vice President]. - Shri Sampth the learned Counsel for the appellant submits that the issue is with reference to the petitioner's eligibility to the benefit of Notification 175/86, dated 1-3-1986 which has been denied in the impugned order of the learned Collector of Central Excise, Bangalore dated 19-5-1992 on the ground that the petitioners used the .....

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..... e relevant provision is constitutionally valid, the Calcutta High Court has held that the provision is ultra vires under the Constitution. The Allahabad High Court has also taken a similar view taken by the Calcutta High Court. 2.In the facts and circumstances of the case as the Tribunal has done in similar cases, we grant waiver of pre-deposit of balance of duty and panalty and refer this matter .....

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