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2015 (10) TMI 1044 - SUPREME COURTBenefit of a concessional rate of central excise duty - Notification No. 201/85 dated 2nd September, 1995 and Notification No.78/86 dated 10th February, 1986 - Held that:- Tribunal in an exhaustive judgment dated 9th December, 2005 after setting out the terms of the Notification No. 11/83 dated 1st March, 1983 as amended by the Notification No. 78/86 dated 10th February, 1986 ultimately found that the product of the respondents were correctly classifiable under sub-paragraph 2 of the table in the said Notification, and not sub-paragraph 3 as was wrongly held by the Collector. This was done after the Tribunal went into the standards terms and conditions of the business with the wholesale buyers and after appreciating the witness statements made and particularly retractions made from the said statements in cross-examination - Tribunal found that the case of the Department had not in fact been made out. Apart from this, the Tribunal also relied upon the judgment of this Court in ITC Ltd. vs. Commissioner of Central Excise, New Delhi & Anr.[ 2004 (9) TMI 103 - SUPREME COURT OF INDIA] and found that on a reading of the said judgment, the alternative submission of the respondent was also made out. We do not find any error in the said judgment either on fact or on law. - Decided against Revenue.
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