9911796707
TMI Blog2006 (9) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 11-4-2001 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') in Appeal Nos. E/3198/93-B, E/944/94-B, E/945/93-B & E/954/94-B whereby the Tribunal while dismissing the appeal filed by the assessee has affirmed the order passed by the authorities below. Before the Tribunal, two fold submissions were raised: (1) &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has become final. 3. On the second point, the Tribunal recorded a finding that the benefit of the notification claimed by the assessee was not available to the assessee in view of the decision of the Larger Bench in the case of TISCO Ltd. v. CCE, Madras - 2000 (118) E.L.T. 104 (T-LB) wherein the Tribunal had held that benefit of the notification is available (i) only for production within the wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kshop situated within the factory or that the goods produced by it were not used for repair or maintenance of the machinery installed therein. It is not sufficient in a judgment to give conclusions alone but it is necessary to give reasons in support of the conclusions arrived at. The finding recorded by the Tribunal, being cryptic and non-speaking, is set aside and the case is remitted back to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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