1998 (6) TMI 206

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....: P.C. Jain, Member (T)]. - Although there is a request for adjournment from the appellant's Counsel Shri A.S. Sunderajan on account of his pre-occupation, we are unable to acceed to the request because a number of adjournments have already been given in this case and the matter is as old as 1991. Accordingly, we have heard the ld. JDR Shri S.N. Ojha for the Revenue. We have also gone through t....

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....ing through the memo of appeal, we find that the appellants have now claimed the benefit of Notification No. 209-Cus., dated 25-10-1958 instead of their earlier claim relating to Notification No. 204/76-Cus. Ld. JDR has raised this plea that the appellants did not claim the benefit of this notification at any earlier stage and therefore the appellants should not be allowed to stake claim for a new....