ORDER
Shri G.A.Brahma Deva
1. This is an appeal filed by the revenue. The Assistant Collector has confirmed the duty denying the duty in terms of Notfn.No.175/86. The party was not granted the benefit solely on the ground that they have affixed the name of “KEB” (Karnatka Electricity Board) on the goods sold to them in terms of the agreement entered into. On an appeal filed by the party the issue has been decided in favour of the assessee following the earlier decisions of the Tribunal. The respondents also said that this issue had come for consideration in a series of cases and held that affixing the name of Electricity Board does not bar the assessee from seeking the benefit of the Notification as the words “K”B” is not brand name or a trade name, but refers to Karnatka Electricity Board. In this context he drew our attention to the latest decision of the Tribunal as per Order No.1360/99 dt.11.6.99. Since the issue involved herein has been considered by the Tribunal in a series of cases, following the same we do not find any substance in the appeal filed by the Department. Accordingly the appeal is dismissed.
(Pronounced and dictated in the Open Court)