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2009 (10) TMI 478 - CESTAT, NEW DELHIBricks- Acid resistance- Notification No. 8/96-C.E., dated 23rd July, 1996- Notification No. 8/96-C.E., dated 23rd July, 1996. - Held that- While agreeing with the submission of the respondents before the Commissioner (Appeals), the lower appellate authority has observed that the bricks in question are unable to withstand in temperature higher than 1500 degree C. while the fire clay bricks can withstand in temperature higher than 1500 Degree C. and that the bricks in question would loose its shape and start breaking and melting at a temperature above 1000 Degree C. As against this the ground No. 6 contents that bricks in question admittedly comprises of fire clays, though verified only upto temperature of 900 to 1000 degree centigrade, the same were correctly categorized by the Asstt. Commissioner as ‘fire clay bricks’. One fails to understand how the Departmental Representative could contend that this ground gets support from the above quoted submission by the respondents. - In the course of the argument, it appeared as if Departmental Representative was not fully ready with the facts of the case. - Matters before the Tribunals involve Revenue running into Crores of rupees and, therefore, Government is expected to give necessary assistance to the Tribunal to decide the matter efficiently, effectively, expeditiously and correctly in accordance with provisions of law. In the absence of proper assistance, it may result in disposal of matters prejudicial to the interest of the Revenue. It is high time for the Government to realize the same and to take appropriate steps in that regard. – Revenue appeal dismissed
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