1991 (9) TMI 163

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..... , Member (J) (ORAL)]. - This appeal has been filed by the Department and is directed against the order of the Collector of Central Excise (Appeals), Madras dated 28-2-1989. The respondent herein was availing the benefit of Notification No 175/86 dated 1-3-1986 in respect of chicory blended coffee from 1-4-1988 and the first clearances exceeded the value of Rs. 15 lakhs during 1988-89 and duty was .....

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..... h the original authority, allowed the appeal filed by the respondent holding that the respondent would be entitled to the benefit of the notification in question in respect of each specified goods upto a value of Rs. 15 lakhs. It is against this order of the lower appellate authority, the Department has come in appeal. 2. Shri P. Sundararaju, learned S.D.R. adopted the reasoning of the original a .....

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..... and General Wood Industries" (in E/A. No. 170/90) and the judgment rendered on 17-9-1990. It is not disputed that the facts in the present case and the facts in the cases cited supra are all on fours. Therefore, following the ratio of the said rulings, we hold that the finding in the impugned order is sustainable in law and in this view of the matter, we dismiss the appeal.
Case laws, Decision .....

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