2005 (3) TMI 535

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..... e Appellant. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. The appeals are being disposed by this common order after hearing both sides and finding : (a) The appellants are a registered SSI unit who had claimed benefit of the exemption under Notification No. 8/99, dated 28-2-1999. They had also filed classifications List No. 3, dated 19-9-200 .....

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..... (117) E.L.T. 157 relied upon by the ld. advocate for the appellants. (c) In view of deletion/amendment of the provisions of para 2 (I) of Notification 8/99 vide a Notification 16/99, dated 31-3-1999 the interpretation placed by the lower authorities to deny this exemption available to this manufacturer cannot be denied as no contrary decision, to the decisions of this Tribunal, as relied upo .....

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