9911796707
TMI Blog1999 (1) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... per : V.K. Agrawal, Member (T)]. These are three appeals preferred by the Revenue involving common issue regarding availability of benefit of Notification No. 175/86 and as such these are disposed of by one common order. 2. No one was present on behalf of any of the respondents in spite of notice. We, therefore, heard Shri Sumit K. Das, ld. DR. He submitted that the appellants, SSI units, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cable and goods were not eligible for Notification No. 175/86. 3. We have considered the submissions of ld. DR and perused the records. We observe that Collector (Appeals) after referring to the provisions of paragraph 7 of Notification No. 175/86 has rightly observed that the said paragraph does not prescribe any condition to the effect that the SSI certificate should be for a commodity specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a penalty of Rs. 1,000/- on the respondents which shows that the Collector (Appeals) has admitted that the assessee was required to pay duty on the goods in accordance with the approved classification list. We do not find any force in these submissions as the Collector (Appeals) has imposed penalty on the respondents for not clearing the goods as per approved classification list irrespective of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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