9911796707
TMI Blog2003 (12) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... O.P. Arora, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Polyinks Pvt. Ltd. is whether S.S.I. exemption can be availed of by them in one of their unit situated at Faridabad when they are not availing exemption under S.S.I. Notification in respect of goods manufactured in their unit at Hyderabad. 2. We heard Shri B.L. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods cleared from their Hyderabad factory; that the issue involved has been settled by the Tribunal in the case of CCE, Ludhiana v. Munjal Gases [2003 (156) E.L.T. 1006 (T) = 2003 (55) RLT 402 CEGAT]. 3. Learned Advocate has rightly submitted that the issue involved in the present Appeal has been settled by the Tribunal in the case of Munjal Gases wherein the Tribunal has held as under :- " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Chandigarh, Final Order Nos. 500-501/99-C, dated, 21-6-1999. It is also not the case of the Revenue that the said decision has been reversed by any higher forum. Accordingly, there is no merit in the Appeal filed by the Revenue and the same is rejected."
4. Following the ratio of the said decision, we set aside the impugned order and allow the Appeal. X X X X Extracts X X X X X X X X Extracts X X X X
|
