TMI Blog2006 (8) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter Heading 59.09 to be eligible for exemption - Held that:- article under consideration would be classifiable under Chapter Heading 59.09 and the assessee would be entitled to the exemption from payment of excise duty under the notifications in question - Decided against Revenue. - 4895-4898 of 2005 - - - Dated:- 3-8-2006 - Ashok Bhan, Lokeshwar Singh Panta and Markandey Katju, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lakhs, Rs. 1 lakh and Rs. 50,000/- on the Managing Director, Chief Executive and Authorized Signatory respectively of the assessee. The Commissioner confirmed the demand by classifying to product "Bitufelt Type III Grade I' under Chapter Heading 68.07 of the Schedule to the Central Excise and Tariff Act, 1985 (for short "the Tariff Act"), and rejecting the claim of the assessee for classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 58 (T)], held that 'Bituminised Hessian based felt' is covered under Chapter Heading 59.09 as contended by the assessee and not under 68.07 as contended by the revenue. 5. Admittedly, no appeal was filed by the revenue against the earlier decision of the Tribunal in Bitumen Products (India) (supra) and the same has become final. 6. This Court in a catena of cases has consistently taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e question arises for consideration and the facts are almost identical. We cannot permit the Revenue to take a different stand in this case. The earlier appeal involving identical issue was not pressed and was, therefore, dismissed. The respondent having taken a conscious decision to accept the principles laid down in Pepsico India Holdings Ltd. (2001 (130) E.L.T. 193) cannot be permitted to take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2001 (135) E.L.T. 1388]. 10. The aforesaid decisions based upon which the impugned judgment has been rendered by the Tribunal, have been confirmed by this Court in its order dated 2nd August, 2006 in Commissioner of Central Excise Customs v. M/s. Tikatar Industries Ors. [Civil Appeal Nos. 635-639 of 2001 batch]. In view of this, the second issue as well raised by the revenue stands concl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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