M/S. Devidayal Non-Ferrous … vs Cce, Bombay-I on 15 February, 2001

ORDER

Lajja Ram

1. Both the sides submit that the issue under consideration in this appeal is already covered by the Tribunal’s earlier decision in the appellants’ own case in appeal no. E/1087/92-B. The Tribunal under their final order no. 1878/2000-B dated 6.11.2000 had held that the appellants were eligible to the exemption oas provided under (SIC) 1(ii) of notification no. 69/86-CE in respect of the paper insulated copper winding wire manufactured by the appellants.

2. Following the said decision, the appeal is allowed.

(Dictated & pronounced in the open court)