2010 (5) TMI 211

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..... ight of the decisions ISMT Ltd 2010 -TMI - 76050 - CESTAT, MUMBAI and SEMCO Electrical Pvt. Ltd.2010 -TMI - 76184 - CESTAT, MUMBAI, allow the appeal. - ST/191/09 - A/221/2010-WZB/C-IV/SMB - Dated:- 12-5-2010 - Represented by:- Shri J.C. Patel, Advocate for Appellants Dr. T. Tiju, SDR Authorized Representative CORAM: Shri Ashok Jindal, Member (Judicial) Per: Ashok Jindal, Mem .....

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..... the appeal be allowed. 3. On the other hand, the learned SDR submitted that there are the contrary decisions of this Tribunal on the issue. Hence the matter be referred to the Larger Bench for consideration. On specific query with regard to the decision in which the contrary view has been taken. The learned DR submitted that contrary view has been taken in the case of Kirloskar Oil Engines Ltd. .....

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..... there is no contrary decision as discussed hereinabove. Hence there is no need to refer the matter to the Larger Bench. The argument of the learned DR is not acceptable. As the decision in the case of SEMCO Electrical Pvt. Ltd. (Supra) and ISMT Ltd. (supra) are squarely applicable to the facts of the case. I allow the appeal after setting aside the impugned order. (Pronounced in court) (Ash .....

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