2002 (4) TMI 524

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..... R. Sharma, Member (T)]. Shri B.N. Chattopadhyay, learned Consultant for the applicant/appellant company submits that this case was decided by the Commissioner of Central Excise, Meerut. He submits that the applicant/appellant-company is having its registered office at 14, Princep Street, Calcutta and in view of the fact that the main records of the applicant/appellant-company are available w .....

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..... Consultant submits that since the matter is a decided one, therefore, with the consent of both the parties, the appeal itself may be taken up for hearing after allowing the Stay Petition. 5. Learned Consultant submits that the applicant/appellant-company is engaged in the manufacture of some parts of hydraulic lifts and buys some parts from outside for assembling the lifts. He submits that the i .....

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..... onal Bench was followed by the East Regional Bench in the applicants /appellants own case. Learned Consultant, therefore, prays that the appeal may be allowed in view of the fact that the matter is not only covered by the decisions of the Tribunal but also is covered by the instructions issued by the Central Board of Excise and Customs, New Delhi, clarifying the position in sub-para 5(iv) as foll .....

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