2015 (3) TMI 1097

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....ocate For the Respondent : Shri Mohd. Yusuf, Addl. Commissioner(AR) ORDER Per : ARCHANA WADHWA Appellants are engaged in the manufacture of dumpers which are exempt from payment of duty vide Notification No.67/95-CE and do not attract any National Calamity Contingent Duty (NCCD). As per the Revenue, chassis emerge during the course of manufacture of dumpers which are also exempt from excise d....

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....ependently at the intermediate stage. The said order of the Commissioner was appealed against by the Revenue before Tribunal, who examined the entire factual position and agreed with the assessee that there is no independent manufacture of chassis. The said order of the Tribunal being order No.1466/2009 dt. 26/10/2009 was further put to challenge by the Revenue before the Hon'ble Supreme Court, wh....

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....on from the earlier manufacturing process. The goods are identical and as such it was not open to the Commissioner, in the present adjudication, to conclude differently than the conclusion arrived at by the Tribunal. He also clarifies that the question of law involved in the earlier proceedings was as to whether when the excisable goods which are exempted from excise duty, would attract NCCD or no....