2015 (12) TMI 226

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....awalla, JJ. For the Appellant : Ms. Uma Palsule Desai, AGP For the Respondent : Ms. Nikita Badhekar ORDER P. C. The Tribunal's order passed in an Appeal of the Respondent dealer being Appeal No.8 of 2008 decided on 5th May, 2011 raises a question of law, according to the learned advocate appearing for the Revenue. She submits that Reference Application No.63 of 2011 has been err....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion not the claim of exemption under Section 41 made by the dealer but whether the goods sold namely Electronic Control Panel were classifiable under Schedule Entry No. C-II-135 or as claimed in the appellate order by the dealer. 3. The Revenue argued throughout that the Respondent dealer before us is a manufacturer of Electronic Control Panel. It was reassessed for the period from 2000-2001 by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assed in the appeal and disallowed the claim made by the dealer on sales against Form-A. The aggrieved dealer approached the Tribunal against this order and on construction of all entries, the Tribunal found that this is not a case which is any way res integra. The claim of the dealer is therefore covered by the Division Bench judgment of this Court in the case of MRF Limited(supra). Once the Reve....