1999 (12) TMI 245

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..... involved in this appeal is whether the bebefit of Notification No. 56/78, dated 1-3-1978 is available to the respondents as the air conditioner, obtained under Chapter X Procedure, was put to use beyond the period of one month of its receipt. 2. When the matter was called, no one was present on behalf of the respondents. Notice issued to them at the available address has been received back from .....

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..... installed and used within the establishment for which the Notification No. 56/78 provides concessional rate of duty. The notification itself provides that the manufacturer has to satisfy the proper officer within one month of the date of clearance or such extended period as the Collector may allow. No doubt, the respondents have not sought extension from the Collector for satisfying the condition. .....

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