2006 (4) TMI 132

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....ontrol) Appellate Tribunal, West Zonal Bench, Mumbai [for short "the Tribunal"], relying upon the another two Members' Bench decision of the Tribunal in Everest Convertors v. C.C.E, Calcutta [1995 (80) E.L.T. 91], which decision has been consistently followed in various other cases, namely. Burroughs Welcome (I) Ltd. v. C.C.E., Mumbai-III [2000 (124) E.L.T. 522], S.A.I.L v. C.C.E., Bhubaneswar [20....

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....sequent cases. In Paragraph 5 of the said judgment, this Court observed, thus : "In the instant case the same question arises for consideration and the facts are almost identical. We cannot permit the Revenue to take a different stand in this case. The earlier appeal involving identical issue was not pressed and was therefore, dismissed. The respondent having taken a conscious decision to accep....

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....3 of 2001 decided on 19th January, 2006.]. 4. Counsel for the Revenue relying upon Clause (1A) of Section 5A of the Central Excise Act, 1944, which reads as under : "5A. Power to grant exemption from duty of excise. -   xxx       xxx       xxx (1A) For the removal of doubts, it is hereby declared that where an exemption u....