1988 (6) TMI 263

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.... Appellants. Shri L.C. Chakraborty, JDR, for the Respondent. [Order per : K.L. Rekhi, Member (T)] . - On hearing both sides, we observe that the only objection of the department to giving the benefit of exemption Notification No. 201/79-C.E., dated 4-6-1979 is that for about a period of 3 months the appellants had not given intimation to the Central Excise Officer of receipt of duty paid ....

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....sentative of the department had no objection to the matter being remanded to the Asstt. Collector and the credit being restored to the appellants after due verification of the duty paying documents relating to those consignments. 3. On careful consideration, we agree with the fair offer made by the learned Representative of the department. Since the documents are reportedly still available and ....