1997 (12) TMI 351

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....Shri N.C. Sogani, Consultant, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - These are six appeals. The appeals at S. No. 1-5 were represented by Shri N.C. Sogani, Consultant. Appellant M/s Dharam Engineering Co. remained absent. Since the issue involved is common in all the six cases, they are clubbed together and are being taken....

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....case is no longer res integra in view of the decision of the Tribunal in the case of Pioneer Alloy Castings Ltd. v. C.C.E., Hyderabad reported at 1997 (95) E.L.T. 72 (Tribunal). It was held therein that "As regards the eligibility of exemption in terms of Notification No. 74/62, Patna High Court has observed that exemption notification while construing ambiguity, if any, in the said notification, ....