Customs, Excise and Gold Tribunal - Delhi
Universal Chemical (India) vs Collector Of Central Excise on 7 January, 1999
Equivalent citations: 1999(112)ELT912(TRI-DEL)
ORDER
S.K. Bhatnagar, Vice President
1. This is an appeal against the order-in-appeal of Collector (Appeals), Bombay. Notice for today's hearing was sent to the appellants.
2. No one has appeared. However, there is a letter of the appellants on record dated 20-5-1998 in which they have requested that the matter may be decided on the basis of decision in Appeal No. E/1148/92-C. Hence, we have perused the records including the order cited by the appellants and heard the learned DR.
3. It appears that the issue involved in this case is the eligibility or otherwise of precipitated Barium Sulphate (Blanc Fixe) to the Notification No. 23/55, dated 29-4-1955.
4. The Department had disallowed the benefit on the ground that Barium Sulphate does not find place specifically in the items listed in the notification, whereas the assessee had claimed the benefit of that notification on the ground that precipitated Barium Sulphate also called Blanc fixe is also covered by the notification.
5. We observe that the appellant is justified in drawing our attention to the Tribunal's order in their own case in Appeal E/1148/92-C, dated 17-11-1998 in which exactly the same issue was involved. The order in that case is out and by Final Order No. 1156/98-C, dated 17-11-1998 1999 (105) E.L.T. 379 (Tribunal) it has been held by the Tribunal that the exemption notification covers the appellants' product as well.
6. In view of this position, following our aforesaid order, we set aside the impugned order and allow the appeal on the same grounds.