1998 (7) TMI 345

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....llants. Shri D.S. Negi, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are four appeals filed by the appellants M/s. C.P. Foundry Works, Nagpur involving a common issue and therefore they are clubbed together and are being disposed of by this common order.  Heard Shri A.R. Madhav Rao, ld. Advocate for the appellants and departmet was duly represented by ....

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....ty has not claimed exemption in terms of Notification No. 90/88 before the authorities below nor considered ....... He submitted that the authorities below had considered 90/88. The dispute on classification is not of much relevance since the assessee would be benefitted by such exemption.  He requested to remand the matter on this issue. 3. Shri. D.S. Negi, ld. SDR countering the arg....