1999 (6) TMI 91

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.....M. Udhoji, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal is about the availability of benefit of Notification No. 175/86 in respect of Ice Cream manufactured and sold under the brand name `Kwality' by the appellants. 2. Shri A.P. Mathur, ld. Advocate, submitted at the out set that he is only pressing the point of limitation unde....

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....e benefit of notification as the goods were cleared without payment of duty. Accordingly, suppression of facts cannot be alleged against them. 3. Shri V.M. Udhoji, ld. JDR, reiterated the findings of the ld. Collector in the impugned order. He also mentioned that the figures of clearances were not available with them for issuing the demand. 4. We have considered the submissions of ....