2001 (11) TMI 469

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..... Shri D.K. Bhowmick, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. After dispensing with the condition of pre-deposit of duty and penalty, we take up the appeal itself, inasmuch as the issue lies in a narrow compass. Accordingly, we have heard Shri B.N. Chattopadhyay, learned Consultant for the applicants/appellants and Shri D.K. Bhowmick, J.D.R. for the Revenue. 2. .....

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..... find that the CT-3 Certificate produced by the appellants is duly pre-authenticated by the Customs House. There is also no allegation of mis-utilisation of the benefit of the exemption notification in question. In this view of the matter, we do not find any merits in the stand taken by the authorities below. Accordingly, we set aside the impugned orders and allow the appeal with consequential rel .....

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