1999 (5) TMI 184

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....th Roop Singh, Advocates, for the Respondent. [Order per : P.C. Jain, Vice President]. -  Question before us in this appeal of Revenue is whether the goods described as metal reflectors used for fluorescent light fittings and enamelled are entitled to the benefit of Notification 76/86, dated 18-2-1986 against S. No. 10 to the Table thereof. The said serial number grants exemption to "en....

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....e eligible for the exemption under Notification No. 76/86, dated 10-2-1986 and thereby setting aside the show cause notice issued. (3) Whether by an order passed under Section 35C of the Act, the Tribunal should set aside the order passed by the Collector and confirm the demand amounting to Rs. 69,379.87 raised in the Show Cause Notice, dated 24-10-1991 and also impose penalty on the asses....

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....indicate under which heading or sub-heading enamelware should fall. It is, therefore, an omnibus type of exemption notification and it applies to all articles which are enamelled. 3.2 He has also raised a point that the demand of duty would also be barred by time. He fairly admits that this point was not considered by the adjudicating authority inasmuch as that authority has given the bene....