2008 (9) TMI 22

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....o to  Sec.11A of the Central Excise Act, 1944. The respondent-assessee firm herein has two units, both located at  Resham Katra, Taj Ganj, Agra. The Firm got the central excise licence for Unit  No.1. For the second Unit no licence was obtained since no power was being used.  It was availing the exemption given under Exemption Notification No.49 of 1986  dated 10.2.1986. ....

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....m and the partners was partly accepted in the case of partners. Against the Firm the demand was confirmed. The Revenue did not file any appeal against the order passed in favour of the Bata India Ltd. and the partners. The respondent- assessee firm filed a writ petition in the High Court of Delhi challenging the order of the Tribunal on merits as well as on the point of limitation which was accept....