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TMI Blog2013 (3) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... er No. 768/04-NR-C. 3. By impugned order, the Tribunal dismissed the appellant's appeal essentially by placing reliance on one decision of the Tribunal reported in Franco Italian Company Pvt. Ltd. v. CCE, Mumbai-II [2000 (120) E.L.T. 792 (Tri.-LB)]. 4. So the short question which arises for consideration in this appeal is whether the Tribunal was justified in dismissing the appellant's appeal and if not, then what orders are called for? 5. This appeal was admitted for final hearing on following substantial question of law :- "Whether in the facts of the case, a manufacturer is entitled to exemption under the Notification No. 1/1993-C.E., dated 28-2-1993 and also under the Modvat scheme?" 6. The facts of the case are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that it was based on the earlier decision of the Tribunal reported in Faridabad Tools Pvt. Ltd. v. Commissioner of Central Excise - 1993 (63) E.L.T. 759. Indeed the Tribunal in Franco case held that since the view taken by the Tribunal in Faridabad Tools' case is upheld by the Supreme Court because Revenue's appeal arising therefrom was dismissed and hence Tribunal's view taken in Faridabad Tools has attained finality and has to be followed. This is what the Tribunal while deciding the case of Franco observed and held. "4. Insofar as the availing of Modvat and the full exemption under small scale exemption Notification, on different specified goods is concerned, the matter is already covered by the Tribunal's decision in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Ramesh Food. "11. The view expressed in Kamani Foods' case (supra) is irreversible and projects a correct analysis of the relevant aspects. We affirm the view. Contrary view taken in Faridabad Tools' case (supra) is not correct." 10. In our view, in the light of the decision of the Supreme Court reported in Ramesh Food Products, it is now the law laid down that the view taken by the Tribunal in Kamani's Case is the correct one and has to be applied while deciding the issue involved in any case being the correct view. Indeed in such circumstances, it has now become the view of the Supreme Court on the issue involved. 11. It is not in dispute that the Tribunal in this case while dismissing the appellant's appeal had r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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