2007 (8) TMI 233

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..... D.N. Panda, Member (J) [Order per] - Ld JDR appearing for J submitted that both the authorities below committed an error allowing the benefit of Circular No. 63/95 dated 16-3-1995 while the appellant was not entitled to the same. The ld. Commissioner (Appeal) also relied on Notification No 184/86 dated 1-3-1986 and granted benefit to the Respondent 2. None present for the Respondent. .....

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..... ent cannot be debarred when the notification relied upon by the ld. Authorities below, grants appropriate relief. It was not explained in the course of hearing how the authorities below committed the error of law in relying the Notification No. 184/06 dated 1-3-86 nor also it was brought to the notice of the Tribunal whether notification relied by the ld. Commissioner (Appeal) was rescinded or not .....

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