2001 (4) TMI 764

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..... am, Shri V.K. Agrawal, JJ. REPRESENTED BY : Shri M.P. Singh, JDR, for the Appellant. Shri R. Swaminathan, Consultant, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Both sides submit that the main issue involved in these appeals is eligibility of certain machinery items such as Roller assembly, Gauges, Push Trolleys, Conveyers etc. manufactured in the factory to exemption .....

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..... ants reasonable opportunity of being heard and presenting their case during the remand proceedings. 2. The other issue involved in some of the appeals is eligibility to the benefit of Notification 281/86 to goods manufactured in the workshop within a factory. This benefit is not available to the assessees in view of the decision of the Larger Bench in the case of TISCO Ltd. v. CCE, Madras - .....

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