2017 (6) TMI 1017

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.... Singh, Supdt (AR), for Respondent ORDER Heard the parties on Miscellaneous Application No. E/ROA/51421/2015 filed for restoration of appeal. We find that the amount in dispute is less than Rs. 17,000/- along with equal amount of penalty and interest also. We further, find that there is no reason stated about non appearance es the date fixed for hearing or when their appeal was dismissed for non....

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....for availment of exemption under Notification No.8/2002 dated 01.03.2002 with effect from 1st April, 2002. It appeared to revenue that since appellant is availing Cenvat facility for colour Television sets they cannot opt for availment of Notification No. 8/2002  for Black and White T. V. Therefore, they were issued with a  cause notice dated 08.05.2003 for demand of Central Excise duty ....

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.... is before this Tribunal. 3.  Heard the parties. 4.  After considering the rival contentions and on perusal of records, we find that there is no clear finding by the original authority that Cenvat credit was availed in respect of inputs which were going into manufacture of Black and White T. V. So far as the assessment of Black and White T. V. is concern, there is no violation of condi....