1998 (9) TMI 166

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..... Shri Satnam Singh, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The issue involved in all these three appeals arising out of a common order passed by the Collector of Central Excise (Appeals), Bombay is the availability of exemption in terms of Sl. No. 39 of Notification No. 53/88 and Sl. No. 37 of Notification No. 14/92 to Dobby Cards manufactured by the appella .....

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..... inspite of notice; hence we have heard the learned DR and perused the records. We agree with the learned DR that the issue now stands covered by the Tribunal s decision in the case of Collector of Central Excise, New Delhi v. Meltex (India) Pvt. Ltd. reported in [1998 (98) E.L.T. 412] wherein it has been held that product produced out of duty paid films falling under Heading 39.20 is not eligible .....

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