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TMI Blog2000 (8) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... ok Kumar, JDR, for the Respondent. [Order per : V. K. Agrawal, Member (T)]. - The matter is posted for hearing of application for restoration of Appeal No. E/44/96-B filed by M/s. Triveni Conductors Pvt. Ltd. which was dismissed by the Tribunal, vide Final Order No. 368/2000-B dated 7-3-2000 for non-prosecution. 2. Shri A. Upadhyay ld. Advocate, submitted that the issue involved in this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue came up for hearing on 31-7-2000; that the Tribunal, after hearing both the sides, upheld the Orders passed by the Commissioner and rejected all the appeals preferred by the Revenue. 3. Shri Ashok Kumar, ld. D.R., opposed the prayer for restoration of appeals by submitting that on 31-1-2000 when the case was posted for hearing, it was adjourned as the Bench was not available and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We also take up the appeal for hearing with the consent of both the sides, as the issue regarding availability of the exemption under Notification No. 69/86-C.E., dated 10-2-1986 has been decided by the Tribunal in their own cases on 31-7-2000. 5. The Appellants purchase copper wire rod, wire bars or wire of cross sections dimension exceeding 6 mm; that the finer wire of diameter less than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds or wires of maximum cross sectional dimension exceeding 6 mm of copper. If any intermediate products comes into existence during the process of manufacture, it will not make them disentitled for the exemption as the fact of using the wires of more than 6 mm is not in dispute."
6. Following the ratio, we allow the present appeal filed by the Appellants and set aside the impugned Order. X X X X Extracts X X X X X X X X Extracts X X X X
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