1997 (4) TMI 246

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondents. [Order per : G.A. Brahma Deva, Member (J)].- Shri Rajesh Jain, ld. Counsel appearing for the appellants submitted that benefit in terms of Notification No. 83/83 has been denied on the ground that the appellants had not filed declaration and obtained prior approval of the department. He contended that non-filing of the declaration could not result in denial of benefit of exemp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that value of clearances of metal containers is only to the extent of Rs. 45,000/- as can be seen from the records and in the absence of total clearances of all the commodities manufactured by the appellants, benefit in terms of 83/83 cannot be extended to the party. 3. We have carefully considered the matter. We find that there is some force in the arguments advanced on behalf of the appell....