2001 (9) TMI 194

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.... per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Rajasthan Rajya Sahakari Spg. & Wvg. Mills Federation Ltd., the benefit of Notification No. 5/98-C.E., dated 2-6-98 has been denied to the appellants on the ground that the assessee did not fulfil the conditions as laid down in that Notification. The Commissioner Central Excise (Appeals) has taken the view that the conditions for eligib....

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....d. Commissioner of Central Excise (Appeals) was correct. 3. After hearing both the sides and after going through the facts on record, we consider that the matter could be reexamined by the jurisdictional adjudicating authority with reference to the records maintained by the appellant as well as the "National Handloom Development Corpn. Ltd. If all the requisite details are available and there i....