1998 (9) TMI 309

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....for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The short point involved in the appeal preferred by the Revenue is whether the Order-in-Original was passed by the Assistant Collector on a ground not raised in the show cause notice. 2. Shri H.K. Jain, learned DR submitted that the respondents were manufacturing Miproten liquid and Miproten drops and in their classificat....

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....ven to the assessees to present their case. Shri Jain submitted that at the time of personal hearing before the Assistant Collector, the assessee had defended the issue of applicability of notification for their samples and also sample packs; that it is apparent from these facts that the opportunity was given to the assessee to present their case for denial of the exemption under Notification 48/7....