2019 (9) TMI 107

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..... orded in his finding that the appellant have not produced the evidence of their being status holder. In this position, we are giving opportunity to the appellant to produce the evidence of their being status holder, if it is so even though the appellant have not given intimation, the same may be considered as procedural lapse and benefit of Exemption Notification No. 23/2003-CE may be extended. .....

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..... one appeared on behalf of the appellant, however vide a letter dated 23.02.2019 they requested to decide the matter on merit, therefore, we proceed to dispose of the matter. 3. Sh. S.K. Shukla, Ld. Superintendent (AR) appearing on behalf of the respondent reiterates the grounds of appeal. 4. We have carefully considered the submission made by both the sides and peruse .....

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