1998 (4) TMI 311

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....  In this appeal filed by the Revenue, the matter relates to the eligibility of the goods other than of poly-styrene classifiable under Chapter 39 of the Central Excise Tariff to the benefit of Notification No. 53/88-C.E., dated 1-3-1988. The Collector of Central Excise (Appeals) had rejected the reference application filed by the Department under Section 35E of the Central Excise Act, 1944 ....

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.... SDR, who is present for the appellants/Revenue. 3. We have carefully considered the matter and have gone through the facts on record. 4. We find that the matter is covered by the Tribunal's decision in the case of C.C.E., New Delhi v. M/s. Thermopack Indus., wherein the Tribunal under their Final Order Nos. 70 & 71/98-C, dated 18-2-1998 (in Appeal Nos. E/3098-99/92-C) had observed tha....