1999 (8) TMI 632

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....espondent. [Order per : V.K. Ashtana, Member (T)]. -  This is an appeal against Order-in-Appeal No 186/90, dated 23-11-90 passed by Collector (Appeals) wherein he has upheld the Order-in-Original dated 6-8-90 wherein the Assistant Collector of Central Excise had rejected the party's request for allowing Chapter X Procedure and claiming exemption under Notification No. 239/86, dated 1-3-....

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....erits. Appellants are not present today. Therefore, the issue is being decided on merits. 3. Heard ld. DR, Mrs. Aruna Gupta, who submits that the matter is no longer res integra as it is covered by the decision of this very Tribunal in the case of Motor Industries Company Ltd. as reported in 1999 (106) E.L.T. 33 (Tribunal). She submits that in that case, similar exemption by following Chap....