- (1.) The order under appeal passed by the Customs, Excise and Gold (Control) Appellate tribunal on 6/9/1984 records thus: "When the appeal was taken up Shri 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) 461 7/77-C) , this appeal has to be allowed. Shri A. S. Sunder Rajan, JDR for the respondent, agrees that it is so. "
(2.) On 9/7/1985, upon a rectification application filed by the respondents, the number of the notification in the order under appeal was corrected so as to read "notification No. 8 of 1977 dated 24/1/1977" instead of "notification No. 88 of 1973 dated 1/3/1972". The order dated 9/7/1985 records that the Departmental Representative, Mr. Sunder Rajan, did not oppose the application.
(3.) The learned Additional Solicitor General now draws our attention to the terms of Notification No. 8 of 1977 and points out that for the exemption thereunder to apply it is necessary "that the aforesaid caprolactam is intended to be used and is used for the production of polyamide (nylon) yarn of not above 225 deniers". He draws our attention to the order dated 16/6/19788, of the Appellate Collector of Customs who had noted that the respondents had produced evidence to show that the caprolactam had been used as required by the said notification but they had not proved that the imported caprolactam 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 rejected. The learned Additional Solicitor General submits that the tribunal had not applied its mind to the terms of the said notification and the case of the appellant that its terms were not satisfied.;