1997 (11) TMI 213

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....Shri M. Ali, JDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. - This appeal is directed against the Order-in-Original dated 25-8-1989 passed by the Addl. Collector of Central Excise, Allahabad confirming the demand of duty of Rs. 11,311.92 on the ground that having opted for the facility of assessment under Notification 120/75, dated 30-4-1975 it was not open to them to cl....

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....ecision was followed by the Tribunal subsequently in the case of Somaiya Organics (India) Ltd. v. Collector of Central Excise, Allahabad - 1997 (72) ECR 83 (Tribunal) - 1997 (21) RLT 357. In view of the settled position, he pleaded that appeal should be allowed. 3. Heard Shri M. Ali, ld. JDR. 4. We have considered the submissions and have perused the record. The finding in the impu....