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2003 (12) TMI 60 - SC - Central ExciseDenial of refund claim - Exemption from payment of duty under Notification No. 68/71-C.E., dated 25th May, 1971 - Captive consumption - As such clearance - Tribunal dismissed claim holding that assessee was manufacturing sheets and not tapes - Held that:- It is not acceptable that in view of the order of the Appellate Collector dated 18th February, 1982 it was not open to the Department to raise a contention that the appellants were manufacturing sheets and not tapes. As has been set out herein above, the Appellate Collector left this question open. Merely because the appellants had claimed exemption from duty also on the ground that they were entitled to the benefit of Notification would not entitle them to avail of such benefit unless the question was specifically decided in those proceedings. As the question was left open the Department could continue to contend that what was being manufactured was sheets and not tapes - No infirmity in order passed - Decided against assessee.
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