JUDGMENT
S.L. Peeran
1. This appeal arises form order-in-appeal No. 64 & 65/89 (CBE) dated 7.6.89 by which the benefit of SSI exemption in terms of notification No. 175/36 was denied to the appellants.
2. The appellants had filed two appeals against the impugned order. One appeal No. E/1789/1997 came up for consideration on 8.1.99 on which date the impugned order was considered and set aside by this Bench applying the judgment rendered by the Apex Court in the case of M/s. I.O.C. as reported in 1998 (77) ECR 656 (SC).
3. Ld. Chartered Accountant filed a copy of this order and submits that the impugned order has already been disposed of by final order No. 86/89 in appeal No. E/1789/97. He submits that the present appeal may also be disposed of in the same lines.
4. Ld. SDR confirms the position.
5. On a careful consideration we notice that the impugned order disposed of 2 orders-in-original by order-in-appeal No. 64 & 65/89 dated 7.6.89. The appellant had filed two appeals. The Registry did not link up the present appeal for hearing with the other appeal No. E/1789/97 arising form the impugned order which was heard and allowed by final order No. 86/99 as reported in 1999 (82) ECR 330. The Tribunal has held that the appellants are entitled to the benefit of SSI notification No. 175/86 in terms of explanation (V) and in the light of the Apex Court judgement rendered in the case of M/s. IOC supra. The impugned order has also been set aside granting consequential relief to the appellants by applying the same ratio. This appeal is also allowed with consequential relief, if any.
6. (Dictated and pronounced in open Court)