2002 (2) TMI 1067

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....he Respondent. [Order per : S.S. Kang, Member (J)]. - The applicant filed this application for waiver of total demand of duty of Rs. 4,30,498/-. In the impugned Order the benefit of Notification No. 5/94 were denied to the applicants on the ground that they had not filed any declaration for availing the benefit of Notification. 2. Heard both the sides. The contention of the applicant is t....

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....e benefit of Notification No. 5/94 was also denied on the ground that no declaration was filed in respect of this Notification. 3. The contention of the Revenue is that applicants are not entitled for this benefit of this notification because the applicants have not claimed the benefit of Notification. 4. As the applicant filed the classification list effective from 9-5-1994 claiming t....