1998 (6) TMI 290

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....R, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  These appeals relate to assessment of watch strap. Appellants had claimed for concessional assessment as applicable to small scale units. During Adjudication proceedings, the appellants also made claim for concessional assessment under Notification No. 72/86. The Adjudication order denied them the benefit of Notification No. 7....

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....pect of watch components. In the absence of finding that watch strap is covered by "watch component", the benefit of notification cannot be extended. He, therefore, submits that the case may be remanded to the jurisdictional Authority for going into this question. 3. We have perused the records and have considered the submissions on both sides. We find that the Adjudication order does not gi....