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TMI Blog2000 (5) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri R.K. Roy, JDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. Arguing on the appeal, Shri S.K. Bagaria, learned Advocate submits that the appellants are engaged in the manufacture of ball, roller bearing which they were clearing without payment of duty in terms of Notification No. 217/85-C.E. The present dispute relates to the dutiability on cages, rings and bal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, staked their claim for exemption in respect of these items in terms of Notification No. 217/85 by pleading that it is not only parts of I.C. Engines, but parts of parts which are also exempt under Notification No. 217/85. This plea of the appellants was not considered by the Commissioner (Appeals) on the limited ground that as the same was not taken before the original adjudicating authority, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o take the same at appeal stage inasmuch as the Commissioner (Appeals) was not justified in not considering the said legal plea. 2. Countering the arguments, Shri R.K. Roy, learned J.D.R. submits that the wordings of Notification No. 217/85 are clear and grant exemption only to the parts of the internal combustion engines. The demand has been raised not on the ball bearings, but on the rings, ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e effect that the parts which go into the manufacture of component parts that are in turn used in the manufacture of Diesel Oil Operated Internal Combustion Engines, would be entitled to exemption Notification No. 217/85-CE [vide C.B.E.C. s Circular No. 14/88 dated 26-5-1988 and Calcutta-II Collectorate Trade Notice No. 139/CH. 30(4)-CE/CAL-II/88 dated 16-6-1988. The ratio laid down by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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