2017 (12) TMI 1294

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....V.K. Agarwal, Addl. Comm. (AR) for respondent ORDER Per: Ramesh Nair 1. This is an early hearing application filed by the applicant on the ground that the issue involved in the present case is covered by this Tribunal decision in the appellant's own case by Larger Bench judgement reported as reported at 2016 (338) ELT 449 (Tri-LB). He further submits that in the appellant's own case this Tribun....

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....on No.06/2006-CE dated 01/03/2006 as amended and/or under Notification No.12/2012-CE dated 17/03/2012. When these goods are used by Suzion Gujarat Wind Park Ltd., for the foundation of windmill tower. On the very same issue this Tribunal vide order dated 06/12/2016 passed the following order: 1.1 Vide Order No. M/1820/14/EB/C-II dated 25.9.2014, a division Bench of this Tribunal referred the matt....

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....vide order dated 31.8.2015 in Writ Petition No.7889 of 2015. 2.1 The larger Bench of the Tribunal vide Order No.M/88182-88184/16/LB dated 21.6.2016 answered the question regarding admissibility of exemption Notification No.6/2006 dated 1.3.2006 in respect of windmill doors as under: - "In view of the above, we answer the question referred to larger Bench in the case of Gemini Instratech Pvt. ....

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....ch decision in the case of Gemini Instratech Pvt. Ltd., and appellant's own case. The above judgement stand upheld by the Hon'ble Supreme Court in the order dated 25/08/2017, which is as follows: "1. Delay condoned. 2. In deciding the issue of entitlement of the respondent - Assesee to the benefit of exemption under the Notification in question (No.6/2006 dated 01/03/2006) the Tribunal has relie....