1997 (12) TMI 462

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..... , Member (J)]. The present appeal is filed against the orders passed by the Collector (Appeals). In terms of that order, he held that the appellants are not entitled to the benefit of Notification 93/76 in respect of split air conditioner bought by them from M/s. Voltas and installed in their computer room. 2. The learned Advocate for the appellants, Shri Ramesh, pointed out that the suppl .....

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..... s, they have been cleared under gate passes and the Notification mentioned therein was 56/78. Therefore, the Collector was justified in denying the above said benefit to the appellants. 4. We have considered the submissions of both sides. It is now seen from the impugned order itself that the use of the goods in question were not disputed in the impugned order. On the contrary, the learned Colle .....

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..... liers have mentioned Notification 56/78 will not come in the way of the appellant in claiming the above said notification and more particularly, in view of the finding of the learned Collector (Appeals) himself that the appellants are entitled to the benefit of Notification 93/76. 6. In the above view of the matter, we are of the view that the impugned order is not sustainable and we set aside t .....

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