2001 (9) TMI 194

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..... s Federation Ltd., the benefit of Notification No. 5/98-C.E., dated 2-6-98 has been denied to the appellants on the ground that the assessee did not fulfil the conditions as laid down in that Notification. The Commissioner Central Excise (Appeals) has taken the view that the conditions for eligibility of the exemption were required to be fulfilled at the time of clearance of the cross reel hank ya .....

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..... ng through the facts on record, we consider that the matter could be reexamined by the jurisdictional adjudicating authority with reference to the records maintained by the appellant as well as the "National Handloom Development Corpn. Ltd. If all the requisite details are available and there is no discrepancy for extending the benefit of exemption then the condition of prior submission of the cer .....

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