2008 (7) TMI 784 - AT - Central Excise

Summary

Issues involved: Interpretation of Notification No. 108/95-C.E. and applicability of exemption to the appellant.

Summary:
The appellant challenged the denial of benefit under Notification No. 108/95-C.E. by the Commissioner (Appeals) due to certificates not being in their name. The appellant's advocate argued that this issue has a recurring effect and could act as res judicata in subsequent proceedings. The advocate cited precedents where similar issues were decided in favor of the assessee. The Tribunal held that the lower authorities in future cases should not be bound by the Commissioner (Appeals) findings and should follow the Tribunal's orders cited by the assessee. Consequently, the appeal was disposed of in favor of the appellant.