1996 (9) TMI 125

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.... Appellate Tribunal on 6th September, 1984 records thus : "When the appeal was taken up Sri Ravinder Narain for the appellants mentioned that in view of the ratio of the judgment of this Tribunal in Order No. 516/84-C, dated 2-8-1984 (Appeal No. CD (SB) (T) 7/77-C), this appeal has to be allowed. Sri A.S. Sunder Rajan, JDR, for the respondent agrees that it is so." 2. On 9th July, 1985, upon....

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....t the respondents had produced evidence to show that the caprolactum had been used as required by the said notification but they had not proved that the imported caprolactum had been intended to be used in the said manner. The Appellate Collector had, therefore, held that, the first condition being not satisfied, the claim of the respondents to the benefit of the said notification had to be reject....