2010 (12) TMI 185

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..... achinery under reference - The impugned order extending the benefit under the SSI notification, and reject the appeal - E/81/2004 - - - Dated:- 21-12-2010 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Shri T.H.Rao, SDR For the Appellant/s Shri M.Kannan, Advocate For the Respondent/s Per Jyoti Balasundaram In this case, the Asst. Commissioner of Central Excise confi .....

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..... evenue and therefore the finding that the goods in question were neither parts nor components of refrigeration/cold storage machinery has become final. This being so, the Commissioner (Appeals) has rightly held that the goods are liable to SSI exemption as the very same items were the subject matter of order of July 1995 which was not challenged. We, therefore, uphold the impugned order extending .....

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