1999 (3) TMI 330

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....S. Sankara Vadivellu, JDR, for the Appellant S/Shri S. Sankaravadivellu, JDR and C.R. Sridhar, Advocate, for the Respondents. [Order per : S.L. Peeran, Member (J)]. - In all these three appeals a common question of law and fact arises and hence they are taken up together for disposal as per law. The Revenue is aggrieved with the Order-in-Appeal No. 109/90, dated 31-7-1990 against which th....

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....ntegra and therefore the assessee's appeals are required to be allowed and the Revenue appeal is required to be rejected. 4. Heard learned JDR Shri S. Sankaravadivelu who reiterates the Department's contention. 5. On a careful consideration we notice that the Tribunal in the appellants' own case as reported in 1999 (105) E.L.T. 328 has held that the above items are not excisable an....