COMMISSIONER OF CENTRAL EXCISE DELHI Vs. MINIMAX INDUSTRIES

JUDGEMENT

(1.) Leave granted.

(2.) This appeal is directed against the judgment and order passed by the High Court of Delhi in CEAC No.12/2010 dated 17.01.2011.

(3.) The Adjudicating Authority, while deciding the issue whether exemption should be granted to the Respondent-Assessee under Notification No.1/93 dated 28.02.2003 had denied the claim of the Assessee. Aggrieved by that, the assessee had carried the matter by filing an appeal before the First Appellate Authority. The appeal was dismissed by the First Appellate Authority. Against the said order,the Assessee had carried the matter before the Central Excise& Service Tax Appellate Tribunal (for short 'CESTAT'). The CESTAT, by its order dated 12.01.2010 has reversed the findings and the conclusions reached by the Adjudicating Authority as well as the First Appellate Authority.