TMI Blog1998 (3) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Gopal Pd., Advocate, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - After hearing for some time with reference to the stay petition filed by the party we felt that the main matter itself can be disposed of and, accordingly, we proceed to pass this order after hearing both the sides. The amount required to be deposited for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the assessees before the Adjudicating Authority nor this point was considered. This is a new plea taken by the party before the Tribunal for the first time. 5. On a consideration of the submissions made by both the sides and taking into consideration that claiming benefit in terms of Notification No. 175/86 is a question of law with reference to the facts and in our view, that plea can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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