2008 (12) TMI 110

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..... n clause in the above Notification – revenue relying upon the decision of Tribunal in the case of M/s. Sardar Steel Mills, has been rejected by Tribunal in case of Vidyaram Steel Re-Rolling Mills – benefit not deniable to appellant - E/2630/2005 - A/2815/2008/WZB/AHD - Dated:- 15-12-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri Sarju Mehta, Advocate, for the .....

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..... on. As such, they contented that the Revenue being bound by the said circular, is required to extend the benefit to the assessee. 3. Commissioner (Appeals) however held that the Trade Notice cannot be relied upon by the assessee inasmuch as the Tribunal in its judgment in the case of M/s. Sardar Steel Mills [2002 (147) E.L.T. 518 (Tri.)] has held that the restriction will apply in case of .....

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