2000 (5) TMI 56

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....K. Sreedharan, President]. - This appeal has come before us on a reference made by a bench of two Members. Order passed by that bench reads - "Matter referred to Larger Bench in view of conflicting orders". The conflicting orders which presumably tempted the Bench to refer the matter to Larger Bench are decisions in Ankur Steels & Others v. CCE - 1999 (31) RLT 322 and Ravi Steel v. CCE - Final Ord....

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....ssued to the appellant spread over a period of nearly two years from 12-4-1990 to 11-3-1992 denying them the benefit of Notification 202/88, dated 20-5-1988. In the reply to the show cause notice contentions were raised questioning the legality of the action proposed in the show cause notices. Adjudicating authority while passing the Order-in-Original No. 83/Addl. Commissioner/Demand/94, dated 14-....

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....of the order, was not properly dealt with, is the argument now advanced before us. In the Memo. of Appeal filed before the lower authority it was urged that deemed credit as per M.F.(D.R.) Order F. No. 342/1/88-TRU, dated 1-6-1989 be allowed to the appellant. Instead of stating the factual grounds under which the benefit under that notification is to be extended to the appellant, the appellant tri....