2006 (12) TMI 289

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..... ppellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After allowing the stay petition unconditionally, we proceed to decide the appeal itself inasmuch as the issue is decided in the appellant's own case vide earlier order No. A/2238/ WZB/06/C-1 dated 17-11-2006. 2. The benefit of exemption in terms of serial No. 296 of the table to Notification .....

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..... he appellants and penalty imposed upon them. 4. Apart from the above, we also note that the recent Circular No. 839/16/06-CX dated 16-11-2006 issued by the Board has clarified that inasmuch as Notification No. 6/2002 exempts parts, falling under any Chapter used within factory of production for manufacture of goods of Heading 8701, the benefit cannot be denied to the product which may not fa .....

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