1998 (7) TMI 421

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....Advocate, for the Respondents.  [Order per : Archana Wadhwa, Member (J)]. - Brief facts of the cases are as follows :- The subject matter of the present appeal relates to allowability of exemption under Notification No. 217/86-C.E., dated 2-4-1986 in respect of Exo Gas, Inert Gas and Ammonia Cracked Gas manufactured at the respondents' factory. The said Gases were exclusively used wi....

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.... initiated and following order were passed : (I) The Assistant Collector rejected the said claim by an Order dated 6-5-1988 bearing No. 9/VAL/CL/1988. This Order was upheld by the Collector (Appeals) by Order-in-Appeal No. 302/PAT/88, dated 31-10-1988. The respondent Company's appeal against this order of the Collector (Appeals) was allowed by the Tribunal by its Order No. A44/CAL/98 dated....

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.... reported in 1998 (25) RLT 44. In the present case the Collector (Appeals) allowed the appeal filed by the respondent Company by his Order dated 5-10-1989 by following his earlier Order-in-Appeal dated 28-2-1989. The said earlier Order-in-Appeal dated 28-2-1989 has been upheld by the Tribunal in the decision reported in 1996 (67) ECR 836. 2. We have heard Shri S.N. Ghosh, ld. JDR for the R....