TMI Blog2017 (8) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the picture tubes that is Samtel Colour Ltd., had in fact cleared new picture tubes and the picture tubes received by the appellants were not the same, which were returned as defective - Held that: - this Court in a case relating to Central Excise has taken a view that this was not correct and the department had wrongly presumed that the picture tubes, which were being sent after repair were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision in the case of CCE v. Samtel Colour Ltd. reported in 2001 (135) E.L.T. 288 without referring to the evidence on record that the respondent had received the same picture tubes, which were sent for repairs? 3. The Tribunal has placed reliance on a decision in the case of CCE v. Samtel Colour Ltd. reported in 2001 (135) E.L.T. 288 wherein the Tribunal has held that the activity undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct and the department had wrongly presumed that the picture tubes, which were being sent after repair were new ones or that the process of manufacture had taken place. 6. This very matter stands finally concluded by this Court in Central Excise Appeal Defective No. 153 of 2004 by an order passed on 12-9-2007, wherein the appeal filed by the department on similar grounds was rejected and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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