2001 (4) TMI 723

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.... Shri K.K. Bhattacharjee, Consultant, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The Revenue being aggrieved with the order passed by the Commissioner of Central Excise (Appeals) has filed the present appeal. 2. We have heard the learned SDR Shri V.K. Chaturvedi, for the Revenue and Shri K.K. Bhattacharjee, learned Consultant for the respondent. 3.&emsp....

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....ral condition, the benefit of the Notification cannot be denied to the respondents. 4. After giving our careful consideration to the issue involved we find that there is no dispute as regards the eligibility of the respondents to the benefit of the Notification in question. The Revenue's only objection is that the statement showing payment of duty from the account current has been filed by....