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TMI Blog2017 (2) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... case on similar issue, that the appellant is entitled for the exemption N/N. 217/86 and 281/86 - appeal allowed - decided in favor of appellant. - E/1269/06 - A/85771/17/EB - Dated:- 8-2-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Rajesh Ostwal, Advocate for Appellant Shri Ajay Kumar, Jt. Commissioner (AR) for Respondent ORDER Per Ramesh Nair The fact of the case is that the appellants have claimed exemption Notification No. 217/86 dated 1.3.1986 and 281/86 dated 24.4.1986 in respect of the products manufactured by them namely, measuring and checking instruments, appliances and machinery, checking templates, gauges falling under Chapter Heading 9031 or unloading machinery, lifti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt the Tribunal) in Appeal Nos. E/3198/93-B, E/944/94-B, E/945/93-B E/954/94-B whereby the Tribunal while dismissing the appeal filed by the assessee has affirmed the order passed by the authorities below. Before the Tribunal, two fold submissions were raised: (1) Whether the appellant was entitled to avail the benefit of exemption under Notification No. 217/86-C.E. (2) The other point involved in some of the appeals was regarding the availability of the benefit of Notification No. 281/86 to the goods manufactured in the workshop within a factory. 2. On the first point, the Tribunal on a concession made by the counsel for the parties, set aside the order passed by the Commissioner and remanded the matter back to the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situated within the factory or that the goods produced by it were not used for repair or maintenance of the machinery installed therein. It is not sufficient in a judgment to give conclusions alone but it is necessary to give reasons in support of the conclusions arrived at. The finding recorded by the Tribunal, being cryptic and non-speaking, is set aside and the case is remitted back to the Tribunal for a fresh decision by a speaking order in accordance with law after affording due opportunity to both the parties. 5. The Appeals are allowed in the above terms. No costs. As per the above judgment of the Hon'ble Supreme Court the appellant is entitled for the exemption Notification No. 217/86 and 281/86. As regards the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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