2004 (5) TMI 409

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.....S. Sekhon, Member (T)]. -  Revenue is in appeal against the finding and the orders of the CCE (Appeals) to the effect - "5. I have considered the evidence on record and submission made by the appellants. I find that in the impugned order the Assistant Commissioner has denied exemption under Notification No. 38/97, dated 27-6-97 on the ground that the appellants fail to filed a letter ....

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....e and accordingly appeal is allowed." 2. Heard the DR respondents absent. Considered the material on record. It is found - (a)        The appellants submit, in classification list Performa of erstwhile Rule 173B a declaration which has all the required details undertakings provided for by Para 2(1) & (ii) of Notification 38/97 of the intention to avail the....