2000 (12) TMI 317

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....espondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue the matter relates to the eligibility for the benefit of exemption under Notification No. 53/65-C.E., dated 20-3-1965 in respect of the products, roof loid and scrap felt. There is no dispute that these products were classifiable under Heading No. 59.09 of the Tariff. Both the Assistant Collector of C....

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....f appeal taken by the Revenue. 4. On careful consideration of the matter, we find that both the adjudicating authority and the appellate authority had taken a consistent view that the goods in question were eligible for the benefit of exemption Notification No. 53/65 dated 20-3-1965. The Collector of Central Excise (Appeals) has followed his earlier decision in the case of Industrial (H) P....