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TMI Blog2018 (1) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... are para-materia same - appeal dismissed - decided against Revenue. - E/CROSS/70324/2017, E/70250/2017-EX[SM] - A/71681/2017-SM[BR] - Dated:- 27-10-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Pawan Kumar Singh, Supdt (AR), for Appellant Shri T. K. Srivastava, Advocate, for Respondent ORDER Per: Anil G. Shakkarwar Present appeal filed by Revenue is directe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of PCC Poles valued at ₹ 96,75,099/- without payment of Central Excise duty. Respondent had cleared the above goods without payment of duty claiming the benefit available under the Notification No.8/2003-CE. It appeared to Revenue that the respondent were not eligible to avail said exemption. Therefore, show cause notices were issued to the respondent separately for both the period, for reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-Ex (BR) (PR) dated 22/06/2012 reported at 2012 (284) E.L.T. 531 (Tri.-Del.) on reading of Explanation (E) to Notification No.8/2002-CE this Tribunal has come to a decision that the respondents were eligible to avail benefit of the said Notification No.8/2002-CE. The Learned Commissioner (Appeals) also held that the issue in the appeal filed before him was identical and therefore he has set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (E) to Notification No.8/2003-CE and that in their own case this Tribunal has held through above stated case law that the respondent was eligible to avail exemption under Notification No.8/2002-CE and therefore, the respondents were eligible to avail exemption under Notification No.8/2003-CE. He has further submitted that the issue involved in the present appeal does not dealt with Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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