1983 (4) TMI 256

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..... e Respondent. ORDER [Order per : Shri K.L. Rekhi]. - These two appeals involve a common point at issue and relate to the same appellants and they have, therefore, been heard together today. 2. The Department's representative made a preliminary objection that the appellants' revision application (now the subject appeal No. 580/81-B after its transfer to the Tribunal) was time-barred by five .....

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..... iron rods, they made an alternate plea of complete exemption under Notification No. 221/76-Cus. also. However, they withdrew this alternate plea during the hearing before us. In support of their main plea, they produced the supplier's certificate and their specification No. B-277 to show that nickel iron strips as well as nickel iron rods contained only 36 per cent nickel and rest was iron. They .....

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