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TMI Blog2006 (7) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of the clarification issued by the Coir Board. There is no illegality or infirmity in the findings recorded by the Tribunal. In favour of assessee. - 4452-4453 of 2001 - - - Dated:- 12-7-2006 - Ashok Bhan and Markandey Katju, JJ. [Order]. - Issue involved in the present appeals is whether the respondent is entitled to the benefit of exemption under exemption notification No. 115/7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order-in-original on 23-2-1999 rejecting the claim put forward by the respondent and confirmed the demand. It was held that the respondent was not entitled to the benefit of the exemption notification. Penalty was also imposed on the respondent. 4.Aggrieved against the order passed by the assessing authority, respondent filed an appeal before the Customs, Excise Gold (Control) Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustry should be treated as coir industry for the purpose of exemption of excise duty and that such rubberised coir mattresses-would be eligible for exemption in terms of Notification No. 115/75-C.E. dated 30-4-1975. The relevant portion of the clarification is as follows : "...The matter has been considered in the Board's office. Board observes that Section 3(d) of the Coir Industry Act, 1953 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced by the respondent contained less than 50% of the coir. We do not find any merit in these submissions. To run a coir or rubber industry, a licence has to be taken from Coir Board or Rubber Board, as the case may be. As the appellant wanted to run a coir industry it took licence from the Coir Board. It is running the industry on the basis of that licence. It has not taken a licence from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me question arose for consideration before this Court in Civil Appeal No. 2224 of 2000 titled Commissioner of Central Excise, Meerut v. Hindustan Coir Products Ltd. Following the decision in the case of Coir Cushion P. Ltd., the appeal was dismissed. Respondent has rightly been held entitled to avail of the exemption notification. There is no illegality or infirmity in the findings recorded by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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