2017 (5) TMI 1175

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....ellant Shri M.K. Sarangi, Addl. Commr (AR), for respondent ORDER Per: M.V. Ravindran This appeal is directed against order-in-original CAO No.CC-RS/08/2015-16 Adj (I) ACC dated 06.07.2015. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the benefit of exemption notification No.6/2006-CE dated 01.03.2006 as amended from time to time in ....

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....taking a contrary view. He would submit that similar issue came before the Bench in the case of Supertron Electronics Pvt. Limited, on an appeal filed by Revenue, in an identical set of facts wherein Commissioner (Appeals) in order-in-appeal held exemption under Exemption Notification 12/2012-CX dated 17.2.2012 (Sr. No.255) was extendable on 'external hard disk drives'; and Tribunal has dismissed ....