1996 (11) TMI 198

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.... Appellant. Shri V.K. Puri, SDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - With the consent of both the sides appeal taken up for disposal after granting waiver of pre-deposit. 2. The appellant was engaged in the manufacture of flush doors. Such doors were utilised for the purpose of its main activity that is construction of buildings. For the manufacture of these d....

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....3-94. He says that this benefit would be available even to an assessee who have not declared that it is intended to avail of the notifications or it not otherwise followed Central Excise procedure and contends that the Commissioner's conclusion denying the benefit only for the reasons that declaration was not filed is not sustainable. 4. Departmental Representative adopts the reasonings in t....