JUDGMENT
Jyoti Balasundram, Member (J)
1. In this case show cause notice was issued to the appellants for dismissal on the ground of non rectification of defect namely not filing legible copies of the Order-in-Original. Since the appellants have now filed the clear copies of Order-in-Appeal and order-Original, we discharge the show cause notice. We proceed to take up the appeal for disposal. Since the issue has dispute stands settled by the decision of the Supreme Court in the case of Khalsa Pulp & Paper Industries Pvt. Ltd. v. CCE. In this case the Tribunal had held that in respect of Notification No. 175/86-CE dt. 1.3.86 that even if specified goods falling under one of the headings manufactured by the manufacturer exceeds Rs.15 lakhs, and the value of the first clearances of all other excisable specified goods not having exceeded Rs.30 lakhs, the other goods would continue to enjoy exemption till the aggregate ceiling of Rs. 30 lakhs exemption for first clearances is reached. The revenue was agreed by the decision of the Tribunal and filed Civil Appeal No. 5248/90 by its order dt. 15.4.96 the Supreme Court dismissed the appeal of the Revenue upholding the order of the Tribunal, as seen from 1997 (92) ELT A76. We also note that other decision of Tribunal have followed the judgment in the case of Khalsa Pulp and Paper Industries Pvt. Ltd. One such decision is reported in [1999 (30) RLT 867 (CEGAT) in the case of Solar packaging Pvt. Ltd. v. Collector of Central Excise and Loomba Laminates v. Collector of Central Excise. Following the ratio of the judgment of the Supreme Court cited supra in the case of Khalsa Pulp and Paper Industries Pvt. Ltd. We set aside the impugned order and allow the appeal, with consequential relief to the appellants if any.
(Pronounced in Court)