2008 (3) TMI 554

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.... Appellant. Shri Sanjay Kumar, DR, for the Respondent. [Order per : S.S. Kang , Vice-President]. - Heard both sides. 2. Both the sides submitted that the clearance from COD to pursue the appeal is only in Appeal No. 1302/06 and in pursuance to this clearance restoration application is filed and the Tribunal while restoring the appeal restored two appeals i.e. Appeal No. 1301-1302/....

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....of the applicant is that plates are used as part of traction system equipment which is used for fabrication of steel structures. The applicant relied upon the clarification given by the department of Revenue vide letter dated 14th September 2004 where detailed list of equipment and other items covered under the exemption notification is given. As per the details the traction equipment is covered u....