2006 (5) TMI 53

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....  This appeal is directed against the order of the Tribunal dated 3^rd August, 2004. The following question is suggested by the appellant as a substantial question of law arising from the order of the Tribunal:-    "Whether the learned Tribunal is right in law in extending the benefit of the Notification No.118/75 dated 30^th April, 1975 to the respondent-assessee on the clearanc....

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....ereby exempts goods falling under Item No.68 of the First Schedule to the Central Excises & Salt Act, 1944, manufactured in a factory or intended for use in the factory in which they are manufactured, or in any other factory of the same manufacturer, from the whole of the duty of excise leviable thereon. 5.  Thus, this para of notification was found to be complied with inasmuch as the stea....

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.... the provision of Chapter X have not been complied with by the assessee. It appears that before the Tribunal, the question relating to adherence to procedure laid down under chapter X was not argued and only contention raised on behalf of both sides was that because the steam was not utilised in the same factory, the assessee was not entitled for the same. 8.  The entitlement for the benef....