2000 (11) TMI 493

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..... espondents. [Order]. - The respondents manufacture excisable goods falling under sub-headings 3902.10, 3901.90 and 3206.90 of the Central Excise Tariff. They filed a classification list w.e.f. 1-4-1993 in which they opted to pay duty on the goods manufactured by them inspite of their eligibility to exemption under Notification No. 1/93-C.E., dated 28-2-1993 upto the clearance value of Rs. 30 la .....

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..... sed by the Asstt. Commissioner was taken up in appeal before the Commissioner (Appeals), New Delhi, and the Commissioner (Appeals) dismissed the appeal of the Department. 3. This is the second stage appeal by the Revenue. I have heard Shri Ashok Kumar, JDR, for the Revenue and Shri Keshav Pandey, Excise Manager of the respondents. It is observed that the Asstt. Commissioner while deciding th .....

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..... g for consideration before the High Court, in itself could not be a ground to not to follow the ratio of a settled proposition of law. Further, the Tribunal on Final Order No. A/572/97-NB (SM), dated 29-7-1997 has allowed the appeal the respondents in the similar issue. 5. In view of the above discussion, the Revenue appeal has no force and the same is dismissed. The cross-objections filed b .....

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