2008 (1) TMI 290

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.... appellant is a small scale industry.  It commenced manufacturing electric fans falling under the erstwhile Tariff Item No.33 prior to coming into force of Central Excise Tariff Act, 1985, after obtaining central excise licence. Rotors and stators falling under Tariff Item 30D which are essential components required for the manufacture of electric fans, were also manufactured by the appellant....

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....April 2001. Order of the Tribunal as well as that of the Collector are under challenge in this appeal. Mr. Joseph Vellapally, learned senior counsel appearing for the appellant has brought to our notice that in a case pertaining to earlier period from February 1982 to December 1982 of the assessee, the Collector (very same officer) in Order (Original) No.61(30-D)87-Collr. 57/89 dated 21st July ....

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.... the appellant's factory are not finished goods and, therefore, not exigible to the levy of excise duty, the present appeal be accepted and the impugned order be set aside. 4. Learned senior counsel for the Department, after taking instructions, very fairly submits that the Department has accepted the decision dated 21st July 1989 and the same has attained finality.  5. Keeping in view ....