2017 (12) TMI 72

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..... No. 41784/2017 - Dated:- 24-8-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Ms. Minchu Mariam Punnoose, Advocate For the Appellant Shri R. Subramaniyan AC (AR) For the Respondent ORDER Appellants were manufacturers of boats and spares and were availing SSI exemption under Notification No.8/2003 dated 01.03.2003 for the finan .....

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..... d of dispute. 3. After hearing both sides and on perusal of records, we find that identical issue has been decided by this Tribunal against the appellant in their own case vide Final Order No.40351/2017 dt. 01.03.2017 in Appeal E/204/2006 which is reproduced below : There is agreed proposition by both sides that defence supply shall be includible in the clearances in absence of any law to .....

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