2017 (2) TMI 770

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....pondent Per : Raju The appellant M/s. Siemens Ltd sought exemption under Notification No. 167/71-CE dated 11-9-1971 in respect of goods manufactured in their training centre. The said exemption was denied by the lower authority, aggrieved by the said order appellant are before this Tribunal. 2. None appeared on behalf of the appellant. From the grounds of appeal it is seen that the major ....

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....ribunal judgment in case of Collr. Of C. Ex., Guntur Vs. Marine & Communication Electronic [1999(109) ELT 477(Tri.)] and High Energy Batteries (I) Ltd Vs. Collector of Central Excise, Trichy [1997(94) ELT 340(Tri.)]. 4. We have gone through rivals' submissions. 5. We find that similar issue has been decided therein in case of High Energy Batteries (I) Ltd (supra) wherein Tribunal has observe....