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2008 (1) TMI 922

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..... tty, B. Sunita Rao, B. Krishna Prasad ORDER C.A. NOS. 1907-1909 OF 2002 These appeals had come up before this Court on 12th December 2007 and at the request of learned senior counsel appearing for the Department, the same were adjourned for six weeks to enable him to get instructions as to whether the clarification issued by the Department under Notification No.463/86-CE dated 09th D .....

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..... e one manufactured by the appellant) is included in the motor vehicles and thus entitled to the concessional rate of excise duty in terms of notification No. 463/86. It may be mentioned here that notification No. 463/86 is similar to the notification No. 462/86. The order reads: 'I am directed to refer to your letter F.No.V.Ch.87(30)/17/TD/87/394 dated 13.8.87 on the above subject and to .....

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..... ing for the department seeks time to get clarification from the Central Board of Excise Customs as to whether the clarification issued by the department under notification No. 463/86-Ce would be applicable to the exemption Notification No. 462/86-Ce dated 9.12.1986 as well. Adjourned by six weeks. Mr. Shetty, learned senior counsel appearing for the Department fairly concedes that alth .....

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..... 6-CE dated 09th December 1986 to Notification No.462/86-CE dated 09th December 1986. The appeals are allowed accordingly. C.A. NOS. 5092-5094 OF 2002 In the light of the order passed in C.A.Nos.1907-1909 of 2002 these appeals are also allowed as the question of re-computation of duty and penalty will depend upon the applicability of the clarification issued by the Department with regard .....

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