9911796707
TMI Blog1999 (4) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... ain, Vice-President]. - Matter called. None for the respondents. They have requested the Tribunal vide their letter dated 14th April, 1999 that the Revenue's appeal be decided on the basis of available records. They have also filed Cross-Objection which has been assigned a number as mentioned in the preamble. 2. Briefly stated the facts of the case are as follows:- The respondents herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 30,460/- for the period 1-4-87 to 19-3-1990 as barred by time inasmuch as the show cause notice had been issued on 22nd Jan., 1991, well beyond normal period of 6 months and after duty had been paid after approval of the classification list and finalisation of RT 12 returns. It is against the said order that the present appeal has been filed by the Revenue on directions of the Board, dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -C.E., dated 1-3-1986 would be available to the respondents and that has already been extended to the respondents on the basis of the earlier classification list 87.09. Therefore, there is no dispute about the extension of the benefit of the Notification 175/87-C.E. In view of the foregoing discussion there is no substance in Revenue's appeal. Consequently we dismiss the same. X X X X Extracts X X X X X X X X Extracts X X X X
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