2000 (1) TMI 359

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....ndents. [Order per : V.K. Asthana, Member (T)]. - In this appeal filed against order-in-appeal No. 42/90, dated 23-2-1990, the appellant's refund claim of Rs. 2,57,481.34 was rejected at all the lower levels on the ground that the benefit of SSI Notification No. 175/86 would not be applicable to any single unit of the appellants as the clearances from all the factories belonging to appellant....

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....n that decision. 3. Ld. Chartered Accountant submits that the facts of the present case are pari materia with the said decision and therefore the ratio thereof is clearly applicable to the present appeal. Hence, he prays that the appeal be allowed by following the said decision. 4. Heard Shri M. Kunhi Kannan, Ld. DR who submits that the notification at the relevant time had not cov....