2005 (3) TMI 535

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....e, for the Appellant. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The appeals are being disposed by this common order after hearing both sides and finding : (a)     The appellants are a registered SSI unit who had claimed benefit of the exemption under Notification No. 8/99, dated 28-2-1999. They had also filed classific....

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..... - 1997 (23) RLT 177 and Mamta Cement Company - 2000 (117) E.L.T. 157 relied upon by the ld. advocate for the appellants. (c)     In view of deletion/amendment of the provisions of para 2 (I) of Notification 8/99 vide a Notification 16/99, dated 31-3-1999 the interpretation placed by the lower authorities to deny this exemption available to this manufacturer cannot be denie....