2006 (7) TMI 493

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....hat the said duty stands confirmed against the applicant appellant by denying them benefit of Notification No. 4/97-C.E. dated 1-3-97 in respect of the clearance of dyed yarn of polyester and of cotton as also dyed spun yarn. 3. The appellant's main contention is that the Show Cause Notice was not received by them as such they could not represent the case before the Original Adjudicating Authority. The said plea of the appellant was taken note by the Appellate Authority, who observed that the Show Cause Notice was sent to the appellant by Registered Post - Acknowledgement Due, and the Director of the said firm has acknowledged the receipt of the same. When the matter came up on Board on the last occasions, the Revenue was directed to ....

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....ntral Excise Vadodara v. Dhiren Chemical Industries - 2002 (139) E.L.T. 3 (S.C.). 5. Countering the above arguments learned DR Shri Pramod Kumar submits that it is the appellant who has claimed the benefit of the exemption notification in question and it is for them to show that they satisfy all the conditions of the notification. In as much as the appellant has failed to satisfy the conditions of the notification, they are not entitled to the same. The case law relied upon by the appellant are in respect of other notifications, where the language was different. He further submits that the issue before the Hon'ble Supreme Court in Dhiren Chemical case was regarding the interpretation of the expression "NIL rate of duty or exemption of....