1999 (3) TMI 337

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....der]. - This appeal from Revenue was argued by Shri K. M. Patwari the ld. JDR. Respondents did not appear but made written submissions referring to the cross objection earlier filed. 2. The respondents manufactured colours. They sought permission under Rule 173H to receive certain defective colours for reprocessing. In their letter dated 1-9-1993, they narrated the process for removal o....

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....uishable on facts. He confirmed the demand. Assessees then filed an appeal. The Collector (Appeals) cited the Judgment in the case of J.G. Glass Ltd. and allowed the appeal. 3. In the present appeal from Revenue, reliance is placed on the Tribunal's earlier Judgment in the case of Sriram Pistons & Rings Ltd. v. Collector of Central Excise, 1983 E.L.T. 1927 (T). In the judgment it was held ....

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....s count the Tribunal observed that there was ambiguity and therefore the benefit must go to the assessees. This Judgment was followed in the later judgment in the case of Sterlite Industries Ltd. v. Collector of Central Excise, 1995 (75) E.L.T. 823. The Judgment of the Tribunal in the case of Collector of Central Excise v. Karna Industries, 1992 (42) E.C.R. 522 is not relevant to the present dispu....