2009 (3) TMI 30

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..... cation no.15/94 is available – assessee relying on decision of SC in the assessee’s case in their favour – revenue relying on decision of SC in case of N.M. Nagpal (P) Ltd. remitting matter to Tribunal – impugned case is remitted to CESTAT - 1991 of 2006 - - - Dated:- 25-3-2009 - Dr. ARIJIT PASAYAT and ASOK KUMAR GANGULY, JJ. [Judgment per : Dr. Arijit Pasayat, J.] - These two appeals are .....

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..... is questioned by the assessee in CA No.1991/2006. So far as the claim of exemption is concerned, the Tribunal took the view relying on an earlier decision in the case of N.M. Nagpal Pvt. Ltd. v. CCE (2001) 130 E.L.T. 359 that the exemption is available to the assessee. That part is challenged by the Revenue in Civil Appeal No.3248 of 2006. 2. Learned counsel for the assessee placed relian .....

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