1999 (10) TMI 176

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.... V.M. Udhoji, JDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. -  This is an appeal against the finding of the Commissioner holding that during a particular period, the appellants instead of following the provision of Notification No. 214/86 followed the procedure set out under Rule 173N and, therefore they were not entitled to the benefit of Notification No. 214/86. ....

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....uctions of the Range Superintendent. The authorities below confirmed the demand on the ground that the benefit of Notification No. 214/86 was not admissible to the appellants during the period for which the demand has been raised. The Commissioner held that the appellants were not entitled to the benefit during the relevant period. Being aggrieved by this order, the appellants filed this appeal. ....

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....the demand was raised, the appellants were in addition following the procedure set out under Rule 173N. He submits that Rule 173N is a warehousing rule where the goods transferred under AR 3A and on reaching destination an endorsement of the receipt of the goods at the destination is made and AR 3A duly endorsed is sent back to the destination of origin. He submits that this document can be treate....