2000 (7) TMI 439

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....pondent. [Order per : Gowri Shankar, Member (T)]. - The first two questions for consideration in this appeal is the eligibility for the exemption under Notification 175/86 of benzidine dihydrochloride manufactured by the appellant. The benefit has been denied on the ground that this product was not specified in the certificate of registration as small scale industrial unit issued to the appella....

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.... the notification this commodity without paying duty despite this being disapproved in the classification list filed by it, is answered by the advocate for the appellant who says that this disapproval was only communicated shortly before the officer visited the factory. If the appellant was entitled to the benefit according to law, the fact that no appeal was filed within the time against the orde....