1998 (7) TMI 211

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..... Member (T)]. Matter called. None for the appellants despite the notice of hearing. However, they have requested for deciding the appeal on merits on the basis of available records. Hence, we have heard the ld. SDR Shri A.K. Agarwal in support of the impugned order passed by the C.C.E., Chandigarh. 2. By the impugned order, the concerned Collector has confirmed the demand of duty of Rs. 8, .....

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..... ence of the appellants and in the absence of their reply to show cause notice whether they had made these claims on the basis of the aforesaid notifications before the adjudicating authority. Consequently, we do not think that the appellants can be allowed to claim the benefit of Notification No. 89/79 and 105/80 as also benefit of Notification 115/75 at this stage. Apart from these claims, we do .....

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