1993 (10) TMI 181

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....s. [Order per : S. Kalyanam, Member (J)]. -  Shri Venkataraman, the learned Counsel appearing for the appellant challenges the correctness of the order of the Collector of Central Excise, Madurai, dated 7-12-1989 denying the appellant the benefit of Notification 175/86 dated 1-3-1986 in respect of the appellants' clearances for the period 1988-89. The learned Counsel submitted that in terms....

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....fication : (1) 1990 (49) E.L.T. 371 in the case of C.K. Suresh & Co. v. CCE (2) 1992 (62) E.L.T. 193 (Tribunal) = 1992 (43) ECR 590 in the case of Mahaganapathy Engineering Works v. CCE. It was further urged that even though this plea has not been specifically taken, this being a question of law can be argued without a specific plea. 2. Heard Shri J.P. Gregory, the learned SDR. 3. We have gone....

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....s admitted that such plea was never taken before the adjudicating authority at all and therefore the adjudicating authority had no occasion to go into the same much less consider the same. We further find that the appeal was filed before this Tribunal on 23-5-1991 together with the stay petition and the stay petition has been disposed of by the Tribunal by its order dated 22-6-1990 and no addition....