2005 (10) TMI 294

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....e Appellant. Ms. Sarika Khot, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides & considered the material in these two appeals which are filed by Revenue and cover the same issue. 2. The respondents are manufacturers of Man Made Metallic Yarn and were clearing the said goods under the benefit of the Exemption granted to Handicrafts vide Notifi....

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.... the benefit of time bar has been granted, in case of goods cleared under identical circumstances and notification during that period vide Order No. C1/2824-2826/2003, dated 10-11-2003. In this view of the matter and on perusal of the grounds taken where we find no reason to explain, the inordinate delay on the part of the officers to implement the Boards changed views and no contribution to exist....