1997 (7) TMI 175

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.... July, 1994 [1994 (73) E.L.T. 19 (All.)] in the writ petitions filed by the respondent wherein the validity of the Notification No. 223, dated September 22, 1987 was challenged. By the said Notification, amendment had been made in the Notification No. 175 of 1986 dated March 1, 1986 so as to deny the exemption granted under the Notification dated March 1, 1986 in respect of specified goods when a ....

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....this Court, while deciding the case of Paliwal Electricals Pvt. Ltd. (supra) did not have the assistance of anybody representing the respondent assessee and that the said judgment of the Court needs re-consideration. We have carefully gone through the judgment of this Court and have taken note of the submissions of Shri Dua. We do not find any ground to take a view different then the one taken in ....