9911796707
TMI Blog1998 (7) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. [Order per : Archana Wadhwa, Member (J)]. Brief facts of the cases are as follows :- The subject matter of the present appeal relates to allowability of exemption under Notification No. 217/86-C.E., dated 2-4-1986 in respect of Exo Gas, Inert Gas and Ammonia Cracked Gas manufactured at the respondents factory. The said Gases were exclusively used within the factory of the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re passed : (I) The Assistant Collector rejected the said claim by an Order dated 6-5-1988 bearing No. 9/VAL/CL/1988. This Order was upheld by the Collector (Appeals) by Order-in-Appeal No. 302/PAT/88, dated 31-10-1988. The respondent Company s appeal against this order of the Collector (Appeals) was allowed by the Tribunal by its Order No. A44/CAL/98 dated 21-1-1988 reported in 1998 (25) RLT 44 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Collector (Appeals) allowed the appeal filed by the respondent Company by his Order dated 5-10-1989 by following his earlier Order-in-Appeal dated 28-2-1989. The said earlier Order-in-Appeal dated 28-2-1989 has been upheld by the Tribunal in the decision reported in 1996 (67) ECR 836. 2. We have heard Shri S.N. Ghosh, ld. JDR for the Revenue and Shri Bagaria, ld. Adv. for the respondents. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is virtually a continuation of the dispute on the same issue between the same parties in which the proceedings are continued at first at the original and appellate stages and at ultimately culminated in the Tribunal s decision cited and mentioned in para 3 above. In this view of the matter issue is no res-integra and Revenue s appeal in effect, does not survive. It is accordingly rejected as alr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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