1996 (9) TMI 370

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....nal Bench at Madras wherein the Registry has given the Nos. E/149-150/87-MAS and on subsequent transfer of the file, Central Registry has given the number for the same appeals as E/2718-2719/87-B. Accordingly the number given by the Central Registry is a substitute for the old numbers given by the Madras Registry and in effect these are only four appeals. Registry could have removed the old numbers. In the circumstances, Registry is directed to delete the old numbers and accordingly both the old numbers given by the Madras Bench have become infructuous and as such are not sustainable. The Department has filed two appeals in E/1920-1921/86-D against the impugned order passed by the Additional Collector. 2. Shri P. Das, ld. SDR submit....

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....arathan. On the other hand the units are managed by the ladies on their individual capacity and the original statement was given by them under duress and the same was retracted by them on the very next day. He submitted that apart from the merits of the case, demand was clearly barred by time in the appeals filed by the Department since there was no mention of proviso to Section 11A nor averments were specific as envisaged under Section 11A of the Act. In support of his contention, he referred to the decision of the Supreme Court in the case of HMM Ltd. reported in 1995 (76) E.L.T. 497. 4. As regards appeals filed by the party he submitted that item in question is not liable to duty in view of the exemption Notification No. 3/86, da....