2005 (10) TMI 397

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....R, for the Appellant. Shri Bharat Raichandani, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue for determination in this appeal is admissibility of benefit of exemption from the payment of duty to Dichloroquinoline (4.7 DEQ) falling under Chapter sub-heading No. 2942.00 in terms of Notification No. 35/91-C.E., dated 25th January, 1991 during the....

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....since the goods enjoyed the benefit of exemption even after the Notification No. 35/91-C.E. was rescinded, the benefit cannot be denied notwithstanding late filing of the classification. Hence this appeal by the Revenue. 2. We find that in the case of Surya Pharmaceutical Limited v. Commissioner of Central Excise, Delhi-III - 2002 (140) E.L.T. 266 the Larger Bench of the Tribunal has held ....