2008 (1) TMI 693

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....lant. None, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - The Revenue is in appeal against the impugned order, which allowed the appeal filed by the respondent. None appeared on behalf of the respondents despite notice nor there is any request for adjournment. Since the issue involved in this case is in narrow compass the appeal itself is disposed of at this stage. 2.....

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....tion 175/86 as it was in existence during those material times. At no stage had the appellant claimed exemption under Notification 175/86 on the basis of provisions contained in clause (a) of the first proviso to para 4 and hence the provisions of amending Notification No. 55/92 dated 31-3-92 were not applicable to it. If the appellant claim that it has not availed of exemption under clause (a)....