2001 (6) TMI 343

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....pondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by M/s. Traco Cable Co., Ltd. When the matter was called Shri R.S. Srinivas appearing for the appellants submitted that the issue involved herein has already been considered by SRB, Chennai and as per Order No. 2485-2489/99, dated 21-9-1999 [2000 (126) E.L.T. 643 (Tribunal)] decided that item in question is not excis....