2000 (5) TMI 636

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....espondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Gajra Gears Ltd., is whether the benefit of Notification No. 58/86 CE, dated 10-2-1986 is available to the Tools manufactured by them and used captively. We heard Shri Ravi Holani, ld. CA, and Shri Jagdish Singh, ld. DR. We find that the show cause notice was issued to the appellants denying the....