TMI Blog2003 (12) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Narsimhan, learned Advocate for the Appellants and Shri O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 :- 4. We have considered the submissions of both the sides. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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