2001 (5) TMI 847

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..... : Archana Wadhwa, Member (J)]. The Revenue is aggrieved with the order passed by the Commissioner (Appeals) vide which she has extended the benefit of Notfn. No. 32/99 to the respondents by observing that the late filing of statements in terms of provisions of condition no. 2(a) of the said notification will not result in denial of the substantive benefit available under the notification. .....

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..... e hold that late filing of a separate statement by itself will not result in denial of the substantive benefit, otherwise available to the respondents. There is no allegation much less any finding that the respondents have not fulfilled the substantive conditions of the notification. We also take note of the Tribunal s Order No. A-246/KOL/2001, dt. 26-4-2001 [2002 (147) E.L.T. 724 (Tribunal)] wher .....

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