2000 (8) TMI 423

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....t. Shri Jitendra Singh, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The brief facts of the case are that the respondents herein, who hold a Central Excise licence for manufacture of porcelain insulated blanks, filed classification list for manufacture of "Madhupam" brand insulators for Madhupam Enterprises, Limdi, a SSI Unit holding Central Excise licenc....

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....the SSI Notification. The lower appellate authority set aside the adjudication order, holding inter alia that the bar contained in explanation 7 of Notification 175/86 will not be attracted since the respondents are clearing porcelain insulated blanks which are components of final products viz. electrical fuses manufactured and cleared by Madhupam Enterprises, hence this appeal by the Revenue. ....