1991 (9) TMI 163

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....espondent. [Order per : S. Kalyanam, Member (J) (ORAL)]. - This appeal has been filed by the Department and is directed against the order of the Collector of Central Excise (Appeals), Madras dated 28-2-1989. The respondent herein was availing the benefit of Notification No 175/86 dated 1-3-1986 in respect of chicory blended coffee from 1-4-1988 and the first clearances exceeded the value of ....

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....wer appellate authority, disagreeing with the original authority, allowed the appeal filed by the respondent holding that the respondent would be entitled to the benefit of the notification in question in respect of each specified goods upto a value of Rs. 15 lakhs. It is against this order of the lower appellate authority, the Department has come in appeal. 2. Shri P. Sundararaju, learned S.D.....