2001 (10) TMI 542

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..... yoti Balasundaram, Member (J)]. The above applications for waiver of pre-deposit of duty of Rs. 1,03,956/- arise out of the order of the Commissioner of Central Excise (Appeals), Pune holding that Vaccum Cleaner cleared by the applicants herein to an 100% Export Oriented Unit against CT3 certificate is not entitled to the benefit of Notification No. 1/95 since Vaccum Cleaners are used only fo .....

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..... equipment was not set out in the show cause notice, the denial of exemption was bad in law. This is prima facie different from the issue before us and we find that in the impugned order, the lower Appellate Authority has discussed how the item viz. vaccum cleaner is not entitled to the benefit of the notification. In these circumstances, the applicants cannot be said to have made out a strong pri .....

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