1997 (4) TMI 246

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....a Mohideen, JDR, for 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 ....

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....ja Mohideen, ld. JDR submitted 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....