2002 (2) TMI 807

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.... Shri R.J. Parekh, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The notice issued to the respondent proposed to deny the benefit of exemption contained in Notification 109/86 to the crocheted fabric that it manufactured, on the ground that it was subjected to a process of tension regulation and hence by virtue of the proviso to it, disqualified from the e....

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....ontend in Rule 215 of the Central Excise Rules. As it then stood, the Commissioner (Appeals) could accept evidence other than evidence produced by the appellant during the course of the proceedings before the adjudicating authority. Unless, the appellant could satisfy the Commissioner (Appeals) that any of these circumstances specified in sub-rule 1 applied, the Commissioner ought not have relied ....