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G.A.BRAHMA DEVA, S.S.SEKHON
Hindustan Tyresoles – Appellant
Versus
Commissioner of Central Excise, Belgaum – Respondent
PerG.A. Brahma Deva :
The appellant is engaged in manufacture of Compound Rubber falling under chapter 40 of the schedule of Central Excise Tariff Act. The appellant claimed exemption for the Compound Rubber under Notification No. 152/87 dated 25.5.87. The Assistant Commissioner who adjudicated the proceedings passed an order holding that the appellant manufactures vulcanized rubber classifiable under Heading 4005 and denied exemption in terms of Notification No. 152/87 observing that the Notification provides that the Compound Rubber will be exempted if it is used in factory of production for the manufacture of goods falling under chapter 40 and same is not available to the appellants. The view taken by the Assistant Commissioner was upheld by the Commissioner in the impugned order. Hence these appeals.
2. Shri Ravi Shankar, learned Advocate appearing for the appellants submitted that the product manufactured by the appellants being identified as Rubber Strips and for the earlier period the Commissioner as per his order dated 31.5.94 has considered the matter and dropped the proceedings accepting the contention of the party and on which no appeal has been filed. He submitted th
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