2000 (8) TMI 417

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.... Appellant. Shri K.V. Sahasrabudhe, Consultant, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in these appeals filed by the department is whether the respondent could avail total exemption benefit of Notification 175/86 with regard to some of the products manufactured by it and choose not to avail of the exemption on some others. In the com....

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....y the benches of the Tribunal which passed orders in Faridabad Tools Pvt. Ltd. v. Collector and the benches of the Tribunal which took a contrary view in Kharia Cement Works v. CCE - 1989 (42) E.L.T. 696, confirmed the ratio of the latter decision noting that this decision had not been brought to the notice of the bench which decided the Faridabad Tools Pvt. Ltd. The appeal filed by the department....