2011 (6) TMI 244

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....agar, SDR   Per : Mrs. Archana Wadhwa;   After hearing both the sides, we find that the appellant is engaged in the manufacture of Body Building on the duty paid Chassis, classifiable under Chapter heading 87 of Central Excise Tariff Act, 1985 and in the manufacture of Metal Containers falling under Chapter 73. The dispute in the present appeal relates to availment of SSI Exemption....

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....rs only up to Rs. 10 Lakhs, instead of Rs. 15 Lakhs available to them, in terms of the notification. Accordingly, the proceedings were initiated against them, culminated into an order passed by the authorities below, confirming demand of duty of Rs. 69,298/-.   2. We find that the issue is no more res-integra. Though the Larger Bench of the Tribunal in the case of Ramakrishna Engg. Works v....

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....ing 2000 (124) ELT 665 (Tribunal). Para 4 of the said judgment is reproduced below :-   4. We have carefully considered the rival submissions and in this case we find that the case of Ramakrishna Engineering Works (supra) was considered by Three Member Bench of this Tribunal in the case of EL.P.EM Industries (supra). Further we also find that in subsequent cases the Hon ble Tribunal in the....

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....r good law and consequently the Tribunal s earlier decision in the case of EL.P.EM. Industries was followed. We also find that similar view has been taken by the Tribunal in the case reported in 1999 (3) RLT. While considering the stay application we also find that in the case of ESS ESS Engineerings v. C.C.E. Tribunal in its final order Nos. E/1501-1511/98 B1, dated 25-9-1998 [1999 (107) E.L.T. 5....