1998 (8) TMI 353

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wal, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Briefly stated the facts of the case are as follows :- 2. The appellants herein were manufacturing Hawai Chappals having their factory at Mayapuri. Later on they started another factory in Najaf Garh. Their unit No. I at Mayapuri was duly registered with the Director of Industries as small scale unit. For the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;On appeal to the lower appellate authority the appellants herein succeeded on the question of approval of classification list seeking the benefit of said notification. That order of the lower appellate authority dated 24th September, 1990 has become final inasmuch as no appeal has been filed by the Revenue against the said order. 4. In the meantime another show cause notice had been iss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... duty. Hence this appeal by the appellant herein. 5. Ld. Advocate Shri J.S. Agarwal, submits that this impugned order is not sustainable inasmuch as the ground taken in the show cause notice that the Assistant Collector had denied the benefit of Notification 175/86-C.E. by adjudication order dated 14-3-1988 is no longer a valid ground as the appellants had succeeded before the lower appell....