2017 (4) TMI 942

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....r.Priyash Kasliwal, Advocate JUDGMENT Counsel for the appellant submits that the substantial issue which has been raised in the instant appeal has been examined earlier by the ld.CESTAT in Appeal No.52166- 52167/2016 in the case of M/s.Paramount Communication Ltd. Vs. CCE, Jaipur and para-9 of the order of ld.Tribunal being relevant for the present purpose is reproduced ad infra:- "We find tha....

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.... under Notification 6/2006, dated 1-3-2006 to the assessee. Reference can be made to another decision of the Tribunal in the case of Om Metals SMPL JV Unit 2 vs. CCE, Jaipur as reported in [2013 (298) ELT 79 (Tri- Del)]. We, therefore, hold that appellants are eligible for exemption under Notification 6/2006, dated 1-3- 2006 and accordingly set aside the impugned order and allow the appeal." It ....