2008 (11) TMI 101

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..... -S.T. was not considered by the adjudicating authority - there is no evidence on record to suggest that the appellants ever claimed the benefit of the said notification – case remanded to examine the claim of of entitlement of benefit of notifications on the basis of evidence - ST/540/2006-Customs Br. - ST/373/2008(PB), - Dated:- 27-11-2008 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Membe .....

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..... ribunal-Delhi) = 2005 (183) E.L.T. 190 (Tri.) against the appellant. He submits that the appellants claimed exemption under Notification No. 12/2001-S.T. dated 20-12-2001 as amended, which was not considered by the adjudicating authority. 4. On perusal of the order of the Commissioner (Appeals), we find that the Commissioner (Appeals) observed that there is no evidence on record to suggest tha .....

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