2002 (6) TMI 81

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..... - The common issue arising in these appeals is whether refrigeration plants erected by the appellants can be subjected to excise duty. This issue is already covered in favour of the assessees by the decision of this Tribunal in the case of M/s. Virdi Brothers reported in 2001 (132) E.L.T. 86 (T). This is also covered by an order passed by the Central Board of Excise and Customs under Section 37B - .....

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..... him to follow the ratio of a decision of this Tribunal, even when it was brought to his notice. In paragraph 4 of the impugned order, the Commissioner (Appeals) has referred to 2001 (132) E.L.T. 86 (T), but he has failed to give the reason for not following the binding decision of this Tribunal. 3. In the result, the impugned orders are set aside and the appeals stand allowed.
Case laws, Deci .....

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