1996 (8) TMI 376

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..... h, JDR, for the Respondent. [Order per : P.K. Desai, Member (J)]. -  Today only the Stay Petition was listed for hearing. However, considering the fact that issue has already stood settled, at the request of the ld. Advocate, and with the consent of the ld. JDR, granting waiver against pre-deposit, the entire appeal is taken up for final hearing. 2. This appeal is directed against the .....

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..... of whether the item has been figuring in the Central Excise Tariff for the purpose of levying duty, no duty can be charged thereon, under the Central Excises and Salt Act. It may be observed that this is a majority view, but the same being the decision and their being no contrary view available, the same has to be accepted. Based on the same, the approach of the authority below cannot be endorsed .....

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