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2001 (11) TMI 558
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....te, for the Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - After allowing the application for early hearing of the above appeal on the ground that the issue in dispute stands settled by the decision of the Tribunal in their own case, we take up the appeal itself with the consent of both the sides. 2. Pursuant to the contract en....
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....t equal to the duty. 3. The appellants' contention before us is confined to their alternative argument that even if it is held that the said set ups are goods liable to duty, it would be entitled to benefit of exemption contained in Notification No. 67/95 which inter alia exempts from duty on capital goods defined in Rule 57Q of the Central Excise Rules, manufactured in a factory and used ....