2001 (6) TMI 343

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..... nt. [Order per : G.A. Brahma Deva, Member (J)]. This is an appeal filed by M/s. Traco Cable Co., Ltd. When the matter was called Shri R.S. Srinivas appearing for the appellants submitted that the issue involved herein has already been considered by SRB, Chennai and as per Order No. 2485-2489/99, dated 21-9-1999 [2000 (126) E.L.T. 643 (Tribunal)] decided that item in question is not excis .....

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..... As a result, it was held that no excise duty can be charged on the piece of cables removed from the drum, and which cables get destroyed in the course of mandatory quality control test. 3. Since the issue involved herein has already been settled by the Tribunal in the aforesaid case, following the same we accept the contention of the party and accordingly, appeal is allowed with consequentia .....

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