Commissioner of Central Excise, Vs. M/S. Karnataka Electricity Board - Court Judgment

Excerpt:

1. this is an appeal filed by the revenue. when the matter was called none appeared on behalf of the respondents. however they filed a written submission in which it was submitted that the issue involved has been covered in a series of cases, the latest being final order no.611-613/99 dt.24.3.99.2. on a careful consideration of the written submissions made by the respondents and on going through the order referred to above, we find that the issue involved herein has been considered by the tribunal in the very part's case as reported in 1999 (105) elt 328. in that case it was held that the above items are not excisable and dutiable. since the issue involved has been covered by a series of decisions of the tribunal following the same we accept the contention of the respondents and accordingly appeal filed by the department is hereby dismissed.

Judgment:

1. This is an appeal filed by the revenue. When the matter was called none appeared on behalf of the respondents. However they filed a written submission in which it was submitted that the issue involved has been covered in a series of cases, the latest being Final Order No.611-613/99 dt.24.3.99.

2. On a careful consideration of the written submissions made by the respondents and on going through the order referred to above, we find that the issue involved herein has been considered by the Tribunal in the very part's case as reported in 1999 (105) ELT 328. In that case it was held that the above items are not excisable and dutiable. Since the issue involved has been covered by a series of decisions of the Tribunal following the same we accept the contention of the respondents and accordingly appeal filed by the Department is hereby dismissed.