2017 (9) TMI 415 - SCH - Central Excise

Supreme Court dismisses appeal on exemption entitlement under Notification No.6/2006. Decision aligned with larger Bench ruling. Appeal delay condoned. /2006

The Supreme Court dismissed the appeal regarding entitlement to exemption under Notification No.6/2006 dated 1st March, 2006, as the Tribunal's decision ... Denial of the benefit of N/N. 6/2006, dated 1-3-2006 - anchor rings and load spreading plates - the decision in the case of Rakhoh Enterprises Versus Commissioner of Central Excise, Pune [2016 (11) TMI 1207 - CESTAT MUMBAI] contested - Held that: - In deciding the issue of entitlement of the respondent – Assessee to the benefit of exemption under the Notification in question (No.6/2006 dated 1st March, 2006) the Tribunal has relied upon the decision of a larger Bench. The said decision of the larger Bench is not under challenge - present appeal dismissed. The Supreme Court dismissed the appeal concerning entitlement to exemption under Notification No.6/2006 dated 1st March, 2006 as the Tribunal's decision based on a larger Bench's ruling was not challenged. Delay was condoned.