1996 (8) TMI 325

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..... esident]. This is an appeal by the Department against the order passed by the Collector of Central Excise, Bombay withdrawing show cause notice dated 25-1-1985 issued by the Superintendent of Central Excise, Badlapur. Respondent is absent and is unrepresented. We have heard Shri Malik, SDR and perused the papers. 2. Shri Malik stated that the only question arising for consideration relates .....

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..... s not satisfied that the Respondent was entitled to the benefit of notification in regard to goods transferred to Depots and sold at the Depots. But the Collector observed that since the notification was no longer in force, the issue of admissibility or otherwise of the benefit of the notification was merely of academic interest as the noticee had availed the benefit during the period the notifica .....

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