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Issues: Whether the appellants were entitled to exemption under Serial No. 12 of Notification No. 14/2002-CE dated 01.03.2002.
Analysis: The issue had already been decided in favour of the appellants by the Larger Bench in the same group of appeals. On verification of the record, the Tribunal found that the same issue arose in the present matters and that the earlier decision covered the controversy. Since the exemption question stood concluded in favour of the appellants, the Tribunal declined to examine the plea of limitation.
Conclusion: The appellants were entitled to the exemption, and the appeals were allowed on merits.
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