COMMISSIONER, CENTRAL EXCISE Vs. HIMACHAL WIRELESS LTD.

JUDGEMENT

(1.) APPEAL was admitted on the following substantial question of law:

(2.) LEARNED counsel for the parties invite our attention to the judgment dated 09.12.2009 rendered by a Coordinate Bench of this Court in C.E.O. No. 14 of 2008 titled as Commissioner, Central Excise Chandigarh v. M/s. Saboo Alloys Pvt. Limited. It is not disputed at the Bar that substantial question of law framed by the Court in the instant appeal, on identical facts, also stands answered by this Court in the said decision. For sake of profit, we reproduce the operative portion of the judgment:

(3.) AFTER taking into account the provisions of the relevant Act and the notification so issued by the Government, the authority below rightly dismissed the appeal filed by the Revenue, holding that the benefit of Notification dated 1.5.1992 was wrongly denied to the Assessee.