2011 (2) TMI 479

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..... ion and allowing the stay petition unconditionally, we proceed to decide the appeal itself in as much as the issue stands covered by the precedent decisions of the Tribunal as also of the High Court and Supreme Court.   2. The appellants are engaged in the manufacture of LDPE plastic bags and rolls classifiable under heading 39.26. The said goods attracted nil rate of duty in terms of Notifi .....

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..... e is no more res-integra and stands settled by various decisions of the Tribunal. Particular reference can be made to the Tribunal s decision in the case of PSL Holdings Ltd. Vs. CCE Rajkot reported in 2003 (156) ELT 602 (Tri.). The said decision stands followed in subsequent judgments. We find that though the Tribunal s judgments on the disputed issue were placed before the Commissioner (Appeals) .....

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