TMI Blog2011 (4) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... cessional rate of duty in terms of Notification No.8/99-CE dated 28.02.99 - The air conditioners were being cleared by them under the concession of Notification No.10/99-CE dated 28.02.99 - Held that:- as per the Tribunal's decision in the case of Noida Industrial Beltings Vs. CCE Noida [2004 -TMI - 53144 - CESTAT, NORTHERN BENCH, NEW DELHI], covered the issue in favour of the appellants and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of hi-fi music system and air conditioners. In respect of music system, they were availing the benefit of concessional rate of duty in terms of Notification No.8/99-CE dated 28.02.99. The air conditioners were being cleared by them under the concession of Notification No.10/99-CE dated 28.02.99. Benefit of both the above notifications is available in respect of small scale units manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench had observed that the subsequent decisions have to be followed. For better appreciation we reproduce para 6 of the said decision. 6.We find that as pointed out by the learned advocate, the decision in the case of K.F. Beltings Pvt. Ltd. and another decision of this Tribunal in the case of Nishi Mitsui Electronics, covered the issue in favour of the appellants and therefore for calculating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne decision which is in favour of the Revenue and that happens to be the earliest decision. In view of the fact that subsequently there are many decisions on the issue which are in favour of the appellant and which have taken the right view, we do not consider that this is a fit case for referring the matter to the Larger Bench. 5. In as much as the issue stands decided in the same appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
