1999 (9) TMI 713

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....the Appellant. Shri R. Santhanam, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are two appeals - one filed by the Revenue against the Collector (Appeals) order dated 2-4-1987 allowing the benefit of Notification No. 208/83, dated 1-8-1983 and the second appeal is filed by M/s. Adarsh Steel Re-Rolling Mills against the order of the Additional Collector conf....

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....tor disallowed the benefit of the notification, which was set aside by the Collector (Appeals) in the first impugned order. After hearing both sides, we agree with the revenue that the benefit of Notification No. 208/83 was not available to the appellants as waste and scrap falling under 72.03 was not specified as an input in serial number 2 of the Table annexed to the notification. Accordingly, t....

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....d for the extended period of limitation. 4. Shri M.P. Singh, ld. D.R., on the other hand, contended that as the assessee did not produce the duty-paying documents indicating the duty paid nature of the inputs and the benefit of notification was claimed by them, it was their duty to reveal all the facts. We do not find any substance in the contention made by the Revenue in view of the fact ....