2008 (3) TMI 106

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..... claim benefit u/not. 150/94 instead of 155/94 - appellants have been unable to procure such a certificate by mentioning the correct Notification No. and Serial No. under which the benefit is being claimed – benefit not allowed - C/1299/2001-Mum - A/230/2008-WZB/C-II/(C.S.T.B.), - Dated:- 24-3-2008 - S/Shri M.V. Ravindran, Member (J) and K.K. Agarwal, Member (T) [Order per : K.K. Agarwal, .....

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..... the Commissioner (Appeals). 2. The appellants were given notice of hearing, but they have filed their written submissions asking the Bench to decide the matter on the basis of grounds of appeal and written submissions made. 3. After hearing the ld. DR and perusing the records, we find that the appellant had been changing their stand and while initially they claimed benefit of Notification .....

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..... re unable to understand under which serial number the exemption is being claimed. Notification No. 155/94 refers to spare parts, accessories, jigs, tools, testing equipment, special raw materials and half wroughts like steel forgings and castings, to be processed into finished components for armoured and specialized vehicles peculiar to the Defence Services. Whereas the goods in the present case a .....

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