2000 (5) TMI 514

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This is a Revenue's appeal against the order-in-appeal No. 191/91, dated 10-7-1991 passed by the Collector (Appeals) holding that the benefit of Notification No. 73/90 would be available to the item i.e. Line Testing Unit along with 128 port Rural Automatic Exchange. He has noted that Rural Automatic Exchange being entitled to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n submits that the issue is no longer res integra as this Bench in the case of CCE, Bangalore v. United Telecom Ltd. as reported in 1998 (98) E.L.T. 750 in an identical matter held that line tester unit is not part of RAX 128 as seen from the catalogue from the system architecture. 4. The respondents are not present despite several notices. 5. On consideration of the submission and....