TMI Blog2006 (3) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order] - This is a statutory appeal filed under Section 35L (b) of the Central Excise Act, 1944 (for short "the Act") impugning Final Order No. A-1543- CAL/2000 dated 13th September, 2000 in Appeal No. E/R-210/98 passed by the Customs Excise Gold (Control) Appellate Tribunal, Eastern Bench, Calcutta (for short "the Tribunal") whereby the appeal filed by the assessee-appellant (herein after call ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y specially designed devices which run on wind mills, are specified at serial no.12 of the Notification (as amended). 4. The moot point in the appeal is, whether the assessee is entitled to the benefit of Notification No. 205/88-CE., dated 25th May, 1988 in respect of the wires and cables removed and sold by the assessee during the period from August to September, 1995 to M/s. Vestas R.R.B. Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals). Distinguishing the decision reiled upon by the assessee in the case of Elecon Engineering Co. Ltd. v. Commissioner of Customs, Mumbal-II [1998 (103) EL.T. 395 (T)] and relying upon the later decision of the Tribunal in United Cables Industries v. C.CE, Meerut 1[200 (40) RLT 38 (CEGAT)], the Tribunal while observing "The case law relied upon by the Ld. Consultant namely the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been able to establish that the cables manufactured by them are identifiable parts of the wind mill and therefore, the benefit of exemption notification is not available to them" held that in the present case similar situation existed and, therefore, under the circumstances, the wires and cables in question cannot be considered as parts of wind mills and the benefit of notification cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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