1997 (11) TMI 153

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..... t the order of the Collector (Appeals), Madras dated 25-7-1989. By this order, he has accepted the appeal of the assessee and directed that the refund claim lodged on 29-1-1988 for a sum of Rs. 8,418/- be granted to them. The assessee had cleared 340 track pins on payment of duty under GP Nos. 87/17-9-1987 and 91/29-10-1987 although they were exempted under Notification No. 164/87, dated 10-6-1987 .....

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..... ined CT 2 certificate for receipt of the track pins. He has also held that there was only procedural lapse on account of which the substantive benefit cannot be denied to them. In this regard, the Collector (Appeals) has also referred to Tribunal s judgment. 2. We have heard the learned DR. 3. The party has requested for decision on merits. 4. Admittedly, in this case, the goods have been ut .....

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