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2006 (4) TMI 297

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....ELHI - AT (Judgement / Order / Decisions)<br>Dated:- 18-4-2006<br>E/439- 440/2006 - 542-43/2006-EX(PB)<br>Central Excise<br>S/Shri S.S. Kang, C.N.B. Nair, JJ. REPRESENTED BY : None, for the Appel....

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....bers of the Society and not to applicant, hence factory is not owned by the applicant and therefore, is not entitled for the benefit of Notification. 2.&emsp;We find that revenue is not disputing t....