1999 (4) TMI 228

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..... i G.B. Yadav, JDR, for the Appellant. Shri P.R. Patel, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal by the department is whether, as a result of amendment to Notification No. 175/86 by Notification No. 55/92 (and subsequent amend to it by Notification No. 67/92 on 22-5-1992) the assessee became disentitled to Notificatio .....

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..... the proviso 4 or the second proviso as the case may be during any of the preceding financial years. The Collector (Appeals) did not find any material produced by the department justify interference with the finding of the Assistant Collector. 2. The department's appeal before us also does not seek to question the correctness of the finding of both these authorities in this regard. The statem .....

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