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TMI Blog2017 (8) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... se for the earlier period and the Hon’ble Apex Court on the basis of the statement made before the Hon’ble Apex Court by the Ld. ASG disposed of the matter holding that exemption to the parts manufactured by the respondent has already being granted and nothing survives - appeal dismissed - decided against Revenue. - E/1128/2008 - A/61072/2017-EX[DB] - Dated:- 8-6-2017 - Mr. Ashok Jindal, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84-85, therefore, duty was demanded. The said order was challenged before this Tribunal and this Tribunal vide reported into in 2000 (120) ELT 648 (Tribunal) held that the impugned goods falls under chapter 86 and they are entitled for benefit of exemption Notification No.62/95. The order of this Tribunal was challenged before the Hon ble Apex Court in Civil Appeal No.1081-1082/2002 and the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the demand raised against the respondent in subsequent show cause notices. Aggrieved from the said order, Revenue is before us. 4. Heard the Ld. AR who supported the grounds of appeal and submitted that the Notification No. 30/2005 ibid grants exemption only for parts of IC engines but not to Traction Motors, Carbon Brushes etc. therefore, for other IC engine parts, the observations of the L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady being granted and nothing survives. 7. In that circumstances the order of this Tribunal reported in 2000 (120) ELT 648 (Tri.) has become final wherein all the products manufactured by the respondent were classified under chapter 86, consequently, the benefit of exemption Notification No.62/95 is given to the respondent. Following the judicial discipline, the Ld. Commissioner has dropped ..... X X X X Extracts X X X X X X X X Extracts X X X X
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