COMMISSIONER Vs. MAN INDS. (I) LTD

JUDGEMENT

(1.) The Revenue is in appeal against the judgment of the Customs, Excise and Service Tax Appellate Tribunal ("the Tribunal" for short) dated June 11, 2012 raising the following questions for our consideration:

(2.) In a nut-shell, the dispute between the Department and the assessee was with respect to interpretation of paragraph 1A of the exemption notification which was introduced under an amendment Notification No. 65/2003, dated August 6, 2003.

(3.) Having perused the documents on record with the assistance of the learned counsel for the Department, we notice that there was no dispute that the goods manufactured by the assessee and cleared were covered under such exemption notification. The only question was whether the assessee fulfilled the conditions, in particular/condition contained in paragraph 1A mentioned above, relevant portion of which reads as under: