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M/s. M.M. Engineers Pvt. Ltd. Versus Commissioner of Central Excise, Coimbatore

2015 (10) TMI 1246 - CESTAT CHENNAI

Denial of exemption under Notification No.10/97, dated 01.03.1997 - Held that:- Adjudicating authority in his order dated 08.03.2001 examined the issues in detail and allowed the exemption under Notification No.10/07, as the appellant produced the re .....

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esent case is also identical to the issue, in the appellants own case, for an earlier period 1999-2000, the impugned order is set aside by following the Tribunals judgment (2012 (6) TMI 732 - CESTAT CHENNAI) - Decided in favour of assessee. - E/1143/ .....

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. Periasami: The appellant M/s. M.M. Engineers Pvt. Ltd. are manufacturers of cranes, hoists, lifting equipments and parts thereof falling under Chapter heading 8425.00, 8426.00, 8428.00 and 8431.00 of the Schedule to the Central Excise Tariff Act, 1 .....

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ation No.10/97 exempts scientific and technical instruments, apparatus, equipments (including computers) supplied to the institutions specified in Col.2 of the table annexed to the notification, on satisfying the conditions specified at Co.l3 of the .....

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set aside the Order-in-Original and allowed the Revenues appeal. Hence, the present appeal. 2. Learned counsel reiterates the findings at paras 10-11 of the Adjudication order dated 08.03.2001. He further submits that in terms of Notification No.10/9 .....

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dropped the demand proceedings. He further submits that on an identical issue, the issue has already been settled by this Tribunals judgment in the appellants own case vide Final Order No.664/12, dated 11.06.2012, wherein this Tribunal has dismissed .....

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detail and allowed the exemption under Notification No.10/07, as the appellant produced the relevant certificate from the Regional Director BARC/CAT. In the appellants own case, for the later period, on an identical issue, this Tribunal vide its orde .....

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