TMI Blog1999 (11) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... The Revenue has filed the above Reference Application seeking reference of the following question of law purported to have arisen out of Tribunal s Final Order No. E/1860/98-A, dated 31-12-1998 : Whether the benefit of Notification No. 164/87 dated 6-10-1987 can be extended to the goods which were not used for the purpose for which these were cleared under Rule 196 of the Central Excise Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not actually used because they were lost in the process of testing. It is in these circumstances that the Tribunal has held in its final order that no duty is payable by the manufacturer of the track shoes. The Tribunal has not recorded any finding in general that the benefit of Notification 164/87 can be extended to the goods not used for the purpose for which they were cleared under Rule 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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