2000 (4) TMI 568

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....ltant, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - On hearing Shri K.L. Ramteke, JDR on the stay application, it appeared that the issue being extremely limited, the main appeal itself could be taken up for disposal. We have also heard Shri M.R. Nadkarni, Consultant for the respondent assessee. 2. The respondents had availed of the benefit of Not. No. 38/97, dated 27-6-....

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....n all other conditions had been fulfilled. Against his order allowing the appeal, the Revenue have filed the present appeal. The contention made in the appeal memorandum and the submission of the DR is that the condition was mandatory and non-fulfilment thereof would result in the benefit thereunder not accruing to the assessee. 3. Shri Nadkarni placed reliance on the Tribunal's Order No. C-....