1999 (2) TMI 413

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....aravadivelu, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  This appeal arises from Order-in-Appeal No. 109/92, dated 30-6-92 passed by Collector of Central Excise (Appeals), Cochin wherein he has held that Notification No. 217/86 had been amended benefit by Notification No. 33/92, dated1-3-92, the benefit of Notification had been extended to final products cl....

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....p;On careful consideration of the submissions, we notice that the issue is totally covered by the judgment cited supra. The findings given in paras 12 & 13 of the said judgment are reproduced herein below : "12. We also agree with ld. Sr. Advocate that the following words added by amending Notification No. 33/92-C.E, dated 1-3-1992 in bracket namely "other than those cleared either to a un....

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....ure of Aluminium Extrusion cleared free of duty under Notification No. 123/81-C.E., dated 2-6-1981 and other notification relating to clearance of goods to units located in free trade zone is also supported by the Tribunal's decision in the case of I.E.L. Ltd. v. Collector of Central Excise, Bombay reported in 1988 (35) E.L.T. 142, where in relying upon the decision of the Hon'ble Patna High Court....