2000 (12) TMI 337

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....D.K. Verma, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  A demand of duty of about Rs. 70,000/- has been made upon the appellants holding that they had wrongly availed themselves of concessional rate of 30% ad valorem under Notification No. 14/92-C.E., dated 1-3-1992 (Sr. No. 30 of the notification). Order-in-Original held that the exemption was available only if t....