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1997 (4) TMI 246

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..... mber (J)].- Shri Rajesh Jain, ld. Counsel appearing for the appellants submitted that benefit in terms of Notification No. 83/83 has been denied on the ground that the appellants had not filed declaration and obtained prior approval of the department. He contended that non-filing of the declaration could not result in denial of benefit of exemption in terms of notification which was otherwise .....

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..... o the extent of Rs. 45,000/- as can be seen from the records and in the absence of total clearances of all the commodities manufactured by the appellants, benefit in terms of 83/83 cannot be extended to the party. 3. We have carefully considered the matter. We find that there is some force in the arguments advanced on behalf of the appellants that non-filing of declaration should not result in d .....

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