2013 (1) TMI 384

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....t. Shri P.R. Mullick, Advocate, for the Respondent. [Judgment per : Barin Ghosh, C.J. (Oral)]. -  We are not inclined to admit the appeal. In the instant case, the assessee submitted a declaration and the purpose thereof was to obtain benefits of one Notification, namely, Notification No. 49. Since the goods, covered by the said Notification, were not the goods manufactured by the as....

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....ke was not questioned at any point of time. A look at Notification No. 49 will show that the goods dealt with by the assessee were not covered by said Notification, but the goods dealt with by the assessee were covered by Notification No. 50. By submitting a declaration, as was submitted, the assessee was entitled to the benefits of Notification No. 50. The assessee submitted such a declaration, b....