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2004 (4) TMI 76 - SC - Central ExciseConveyor belts impregnated with plastic - Departmental clarifications - Held that:- There was no occasion for the Revenue or the Tribunal to have applied the decision in Fenoplast P. Ltd. (1994 (6) TMI 16 - SUPREME COURT OF INDIA) by inference when there were specific decisions of not only the Tribunal but of this Court as well in respect of the commodity in question. Besides the trade notice was binding on the Revenue. It was not contrary to any decision of this Court but in keeping with the decision of this Court in Multiple Fabrics Co. (P) Ltd. [1987 (4) TMI 75 - SUPREME COURT OF INDIA] - Taking into consideration the earlier decision as well as the Trade Notice issued by the Central Board of Excise and Customs, we are of the view that the Tribunal erred in upholding the Revenue's demand. The appeals are, accordingly, allowed. However, we make it clear that while quashing the demand of the respondent for the period in question the appellant will not proceed with its claim for refund in respect of the earlier period on the ground that it may have paid excise duty on conveyor belts under Tariff Item 19(III) - Decided in favour of assessee.
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