2009 (11) TMI 701

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..... ndent. ORDER The appellants are engaged in the manufacture of Hi-Fi Music System, Air Conditioners etc. They availed the benefit of Notification No. 8/99-C.E. dated 28-2-99 in respect of Hi-Fi Music Systems and Notification No. 10/99-C.E. dated 28-2-99 in respect of Air Conditioners. Benefit of both the notifications are available in respect of small scale units manufacturing these items. The de .....

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..... ht weeks and report compliance on 26-8-2009. Appellants have filed a modification application in respect of the stay order which is under consideration today. 3. Shri Hardik Modh, learned advocate, on behalf of the appellants submitted that the decision on the stay petition was rendered ex-parte and appellants had genuine difficulties because of which they could not be represented and their reque .....

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..... 9. He also submits that there is another decision of this Tribunal vide Order No. A/1321/WZB/AHD/09 dated 3-7-2009 [2009 (247) E.L.T. 325 (T)] where a similar view has been taken. He also submits that the same member was part of the decision in the case of Noida Industrial Beltings as well as K.F. Beltings Pvt. Ltd. 4. Learned SDR submits that in view of the fact that there are contradictory deci .....

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..... tion, we take up the appeal for decision. 6. We find that as pointed out by the learned advocate, the decision in the case of K.F. Beltings Pvt. Ltd. and another decision of this Tribunal in the case of Nishi Mitsui Electronics, covered the issue in favour of the appellants and therefore for calculating the first clearances which are exempt, there is no need to take clearances under another notif .....

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..... view of the fact that subsequently there are many decisions on the issue which are in favour of the appellant and which have taken the right view, we do not consider that this is a fit case for referring the matter to the Larger Bench. 7. In view of the above discussion, appeals are allowed with consequential relief to the appellants. (Dictated and pronounced in court)
Case laws, Decisions, .....

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