2010 (10) TMI 631

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..... in question. - Held that: the appellants herein are eligible to the benefit of exemption in terms of Notification No. 184/86-C.E.(Now 63/95-C.E., dated 16-3-1995). - E/941/2004 - 1102/2010 - Dated:- 20-10-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. Shri C. Sadasivam, Authorized Representative, for the Appellant. Shri C. Rangaraju, SDR, for the Respondent. [Order .....

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..... e find that an identical issue had arisen before the Tribunal in the case of Tata Electronic Development Services v. Commissioner of Central Excise, Bangalore [1999 (107) E.L.T. 86 (Tribunal)], wherein the Bench extended the benefit of exemption under Notification No. 184/86-C.E. (predecessor to Notification No. 63/95-C.E.) to the appellant who was neither a job worker and who also did not clear t .....

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