1996 (12) TMI 184

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..... . [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the order-in-appeal passed by Collector (Appeals), Chandigarh. 2. Heard Shri Jangir Singh, ld. JDR who reiterated the grounds of appeal. 3. The respondents are engaged in the manufacture of valves and cocks falling under sub-heading No. 8481.80 of the Central Excise Tariff Act, 1985. Th .....

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..... s not accepted the wordings of the Tribunal in the earlier cases and the department has approached the Supreme Court. While urging the grounds of the appeal he referred to the decisions of the Tribunal in the case of W.S. Industries v. CCE reported as 1991 (56) E.L.T. 267, Mysore Kirloskar Ltd. v. CCE reported as 1990 (50) E.L.T. 175 and Shivaji Works Ltd. v. CCE reported as 1990 (50) E.L.T. 50 wh .....

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..... E.L.T. 687 (Tribunal)]. In the facts and circumstances of the case, since the authorities below have followed the decisions of the Tribunal in the very party's case, we do not find any infirmity in the impugned order passed by the Collector (Appeals). As a result, we uphold the impugned order and accordingly appeal filed by department is hereby dismissed.
Case laws, Decisions, Judgements, Orde .....

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