2001 (3) TMI 842

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.... None, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - These two appeals from the Revenue involve the same state of facts and are therefore taken up together for disposal in this single order. 2. Both the respondents had taken benefit of Notification 23/89-C.E., dated 1-3-1989. The notification required certification of certain parameters by the Director of Industrie....

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.... had to be strictly followed for the benefit to be derived. It was claimed that if there was no designated authority in the State, it was appropriate for the assessee to have gone to Centre for due certification. On this ground the reversal of the orders was sought. 4. We have considered the submissions. We find that the Tribunal in the case of CCE v. Lyphin Chemicals - 1996 (88) E.L.T. 14....