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TMI Blog2014 (3) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... period which is subsequent to the period in the issue before us in these appeals, and there being an acceptance of the said order of the Commissioner (Appeals) in the appellant’s own case for the subsequent period, we do not find any reason to sustain the impugned order which is in appeal before us - Following decision of Moti Laminates Pvt. Ltd. - [1995 (2) TMI 67 - SUPREME COURT OF INDIA] - Deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is also manufacturing pre-laminated medium density fibre board. Revenue s case is that the appellant is also manufacturing resin and using the same in exempted goods is liable for duty. The appellant had been contesting the issue on the ground that the product resin is not a final product as held by Apex Court in the case of Moti Laminates Pvt. Ltd. - 1995 (76) E.L.T. 241 (S.C.). Both the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view, on an identical issue, as held by the judgment of the Apex Court in the case of Moti Laminates as to that no duty is chargeable on resins and the first appellate authority in the appellant s own case has set aside the demands confirmed by the adjudicating authority for a period which is subsequent to the period in the issue before us in these appeals, and there being an acceptance of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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