ORDER
J.H. Joglekar, Member (T)
1. The appellants in this case were operating under the benefit of notification 175/86-CE which permitted total clearances of rupees thirty lakhs without payment of duty provided that the clearances of individual products did not exceed rupees fifteen lakhs as face value. The unit cleared certain goods without payment of duty as also on payment of duty and subsequently effected clearances of another product without payment of duty. The assessees relied upon the Tribunal judgment in the case of EL.P.M Industries vs. CCE 1989(24) ECR. The Commissioner however relied upon the Madhya Pradesh High Court judgment in the case of B.K. Rubber Industries (P) Ltd vs. UOI 1993 (68) ELT 575. Against this order, the present appeal has been filed.
2. Shri G. M. Ignatius submits that the issue has been finally decided by the Tribunal in the case of Solar Packaging Ltd. (1999 (30) RLT 867). In this case the Tribunal has chosen to follow the Khalsa Paper and Pulp judgment, which in turn followed the EL.P.M Industries judgment. The EL.P.M. Industries judgment was upheld by the Supreme Court (2000 (124) ELT A47). The Khalsa Paper and Pulp judgment was also upheld by the Supreme Court (1997 (92) ELT A76). The issue thus being settled in favour of the appellants, the appeal is allowed with consequential benefit, if any.
(Dictated in Court)