2006 (12) TMI 289

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....ellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After allowing the stay petition unconditionally, we proceed to decide the appeal itself inasmuch as the issue is decided in the appellant's own case vide earlier order No. A/2238/ WZB/06/C-1 dated 17-11-2006. 2. The benefit of exemption in terms of serial No. 296 of the table to Notific....

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....ainst the appellants and penalty imposed upon them. 4. Apart from the above, we also note that the recent Circular No. 839/16/06-CX dated 16-11-2006 issued by the Board has clarified that inasmuch as Notification No. 6/2002 exempts parts, falling under any Chapter used within factory of production for manufacture of goods of Heading 8701, the benefit cannot be denied to the product which m....