2013 (5) TMI 676

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....B. Krishna Prasad, Advocates, for the Appellant. Shri V. Lakshmi Kumaran, Alok Yadav for Ms. Manjula Gupta, Advocates, for the Respondent. ORDER This appeal, filed by the Revenue under Section 35L of the Central Excise Act, 1944 (for short "the Act"), is directed against final order, dated 23rd January, 2003, in Appeal No. E/1459/02-B [2003 (160) E.L.T. 497 (Tribunal)], passed by the Cust....

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....s in question. 3. Pursuant to the said order, a file bearing C.No. V(72)15/T.I./49/98, containing photocopies of form of declarations, filed by the assessee with their covering letter, dated 5th April, 1994, has been produced before us. Having perused the declarations, for the periods ending 31st March, 1994 to 31st December, 1998, we are convinced that the finding referred by the Tribunal, nam....