ORDER
Shri G.A. Brahma Deva
1. This is an appeal filed by the Revenue. The point to be considered in this case is whether notification No 202/88 dated 20.5.98 amended by notification 170/89 dated 16.8.89 is a clarificatory notification or not is the question to be considered herein.
2. It was brought to our notice that the issue involved herein has already been considered by the Tribunal in the case of Apex Steel (P) Ltd., reported in 1995 (80) ELT 368 and followed by National Metal Industries reported in 2000(118) ELT 284 as well as Janatha Steel Private Ltd 2000(126) ELT 1055 holding that exemption notification No. 202/88 amended by notification 170/89 is only a clarificatory notification and accordingly benefit should be given in terms of the above said notification. Since the issue involved herein has already been considered and concluded by the Apex Court in the aforesaid cases, following the ratio of the said judgement we do not find and infirmity in the impugned order. Accordingly, appeal filed the Department is hereby dismissed.
(Pronounced and dictated in open court)