1998 (1) TMI 211

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....achman Dev, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  Two issues arise for determination in the above appeal filed by the Revenue against the order dated 20-9-1989 of the Additional Collector of Central Excise, Calcutta. (1) Whether the respondents herein who are regenerating liquid milk out of skimmed milk powder received by them and using the liq....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Hon'ble Gujarat High Court has been followed by the Larger Bench of the Tribunal in the case of CCE, Chandigarh v. HMM Ltd. reported in 1993 (67) E.L.T. 436 (Tribunal) = 1993 (47) ECR 443. Following the ratio of the above decisions, we hold that the benefit of the Notification is not available to the respondents herein. However, on the issue of limitation, we agree with the learned Consultant ....