TaxTMI 
TaxTMI 
2017 (1) TMI 645
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....titled for the SSI exemption Notification No. 175/86-CE dated 01.03.1986. 2. Shri Yogesh Patki, Learned Counsel appearing on behalf of the appellants submits that on the similar issue the Commissioner (Appeals) has allowed the appeal of the appellant which was upheld by this Tribunal vide Order No. 41/2001-B dated 16.01.2001 and same was accepted by the Revenue as no further appeal was filed against the said order. In view of this settled position, the issue is no more res integra. The present appeal can also be disposed of on the basis of this Tribunal decision. He also placed reliance on following judgments:- (i) CCE, Bombay Vs. M/s. Pacific Industries - Tribunal's Order No. 1302-1303/99-B dated 22.11.1999 (ii) CCE, Mumbai Vs. Bigen I....
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....carefully considered the submissions made by both the sides. We find that in respect of the same parts classification had been approved which was challenged by the department before the Commissioner (Appeals) who has not interfered in the classification of these parts and rejected the appeals of the Revenue vide Order-in-Appeal No. GS/901/B-I/93 dated 03.09.1993. The order of the Commissioner (Appeals) is reproduced below:- "The claim in the appeal, is that the goods, the description of which is in the classification list are specifically designed to be used in the manufacture of refrigeration and air conditioning machinery and appliances. This claim, however, is without the least substantiation. However, a reading of the description does ....
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....nces I am unable to interfere with the order of the Assistant Collector appealed against." From the above order of the Commissioner (Appeals) in the appellant's case the Commissioner (Appeals) hold the classification claimed by the appellant as correct both on merits as well as on the basis of Trade Notice No. 78/86 dated 24.10.1986. Aggrieved by the above Order-in-Appeal, the Revenue filed before the Tribunal which came to be dismissed. The Order dated 16.01.2001 of this Tribunal in the appellant's case is reproduced below:- "5. It has been fairly conceded by the learned JDR that the classification of the products has been done by the authorities below in accordance with Trade Notice No. 78/86 referred above, issued by Bombay Collectorat....