2006 (5) TMI 53

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..... nst the order of the Tribunal dated 3rd August, 2004. The following question is suggested by the appellant as a substantial question of law arising from the order of the Tribunal:-    "Whether the learned Tribunal is right in law in extending the benefit of the Notification No.118/75 dated 30th April, 1975 to the respondent-assessee on the clearances of steam cleared without payment of .....

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..... of the First Schedule to the Central Excises & Salt Act, 1944, manufactured in a factory or intended for use in the factory in which they are manufactured, or in any other factory of the same manufacturer, from the whole of the duty of excise leviable thereon. 5.  Thus, this para of notification was found to be complied with inasmuch as the steam manufactured by the Mewar Sugar Mills fall un .....

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..... with by the assessee. It appears that before the Tribunal, the question relating to adherence to procedure laid down under chapter X was not argued and only contention raised on behalf of both sides was that because the steam was not utilised in the same factory, the assessee was not entitled for the same. 8.  The entitlement for the benefit of exemption substantively is obviously extended t .....

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