9911796707
TMI Blog2011 (6) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of the notification - Held that: there is no merit in the Revenue appeals in view of the decision in EL. P. EM. INDUSTRIES Versus COLLECTOR OF C. EX. (1989 -TMI - 74786 - CEGAT, MADRAS) and we are compelled not to interfere with the order in order in Appeal impugned - Decided in favour of the assessee - E/2718 of 2006 - - - Dated:- 10-6-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the clearance value of Rs. 15 Lakhs, started paying concessional rate of duty as per the second slab of Notification No. 175/86, Revenue entertained a view that the said clearances made at concessional rate of duty are required to be taken into consideration while computing the clearances of metal containers for the purposes of exemption. As the appellant had cleared body buildings up to an approx ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the second item, but we find that the said Larger Bench decision stand taken note of and discussed in many subsequent judgments of the Tribunal and was not being followed on the ground that, the earlier order of the Tribunal laying down to the contrary stand, confirmed by the Hon ble Supreme Court when the Revenue s appeal filed there against was dismissed. For ready reference, we may r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 96 as is reported in 1997 (92) E.L.T. A76. We also find that the entire subject matter was again considered in great detail by the Hon ble Tribunal in the case of Solar Packaging Pvt. Ltd. v. C.C., Rajkot reported in 1999 (30) RLT 867 (T) wherein the Tribunal has held that in view of the Apex Court having accepted the decision of the Tribunal in the case of Khalsa Pulp and Paper Industries (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order in order in Appeal impugned. The Revenue Appeal is therefore dismissed. 3. It is also submitted that the Revenue s appeal filed against the said order of the Tribunal was rejected by the Hon ble Supreme Court as reported in 2001 (127) ELT A-47 (SC). Inasmuch as the issue stands decided in favour of the assessee, we set-aside the impugned order and allow the appeal with consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
