1999 (1) TMI 198

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....or the Respondents. [Order per : V.K. Agrawal, Member (T)]. - These are three appeals preferred by the Revenue involving common issue regarding availability of benefit of Notification No. 175/86 and as such these are disposed of by one common order. 2. No one was present on behalf of any of the respondents in spite of notice. We, therefore, heard Shri Sumit K. Das, ld. DR. He submitt....

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....Notification No. 175/86 were applicable and goods were not eligible for Notification No. 175/86. 3. We have considered the submissions of ld. DR and perused the records. We observe that Collector (Appeals) after referring to the provisions of paragraph 7 of Notification No. 175/86 has rightly observed that the said paragraph does not prescribe any condition to the effect that the SSI certi....