1997 (12) TMI 247

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.... Sangia, JDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - The dispute is in respect of the following items :- 1. Mutilated tyres, tubes and flaps; 2. Rubberised fabric cut pieces; 3. Scrap rubber compound; 4. Floor sweeping; 5. Bead cuts from tyre; 6. Rubberised bead wires. It was submitted on behalf of the assessee that dispute in res....

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....the issue in favour of the assessee in respect of Item Nos. 1, 5 and 6 and disallowed in respect of Item Nos. 2, 3 and 4. Accordingly, aggrieved by the respective finding portion of the Collector (Appeals) both the assessee as well as the department have filed appeals. He said that Appeal No. E/2736/86-D is filed by the assessee whereas Appeal No. E/2727/86-D is filed by the department against the....

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....ndia Limited was upheld by the Supreme Court while dismissing the appeal filed by the Collector against the Final Order Nos. 313 to 327/88-D, dated 29-4-1988 of the CEGAT as reported in 1995 Volume 79 E.L.T. in Court-Room Highlights at Page 205. 3. Shri Sangia, learned JDR appearing for the Revenue on going through the relevant submissions with reference to the respective items conceded that....