2002 (3) TMI 105

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..... d that the dispute is in respect of Rural Automatic Exchange. He said that the appellants have manufactured Rural Automatic Exchange 512 as well as 128. He said that issue with reference to these items have come up for consideration before the Tribunal and the Tribunal held in the case of M/s. Karnataka Telecom Ltd. v. CCE reported in [2001 (133) E.L.T. 707 = 2001 (46) RLT 439] holding that the pa .....

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..... very issue has already been considered by the Tribunal holding that the party is entitled to take the benefit based upon the certificate issued by GM of Department of Telecommunications. Following the earlier decision and in the facts and circumstances of the case, we accept the contention of the party that demand is barred by time in the instant case. In the view we have taken, appeal is allowed. .....

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