TMI Blog2007 (11) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... .99 as claimed by the assessee appellant - Held that:- Order set aside and remanded matter back to the Commissioner (Appeals) for considering whether the process being followed by the manufactures, appeals are allowed accordingly with no order as to costs. - Civil Appeal No. 1332 of 2001 with C.A. Nos. 5376 of 2002, 8399, 8520 of 2003 and 4979, 5063 of 2004, - - - Dated:- 13-11-2007 - Ashok Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rubber patches was being done by the Department under sub-heading 4016.99. In support of this submission, the appellant relied upon Order-in-Original No. V/40/3/5/87-VC dated 19th December 1991 passed by the Assistant Collector of Central Excise, Dindigul and Order-in-Original No. V/40/30/91/94-C.E., dated 29th November 1996 passed by the Assistant Commissioner of Central Excise, Coimbatorr, II D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the question of classification of the product manufactured by the appellant therein vis- -vis the product manufactured by the other manufacturer. 5. In view of the decision of this Court in the case of Damodar J. Malpani (supra), we deem it fit to set aside the impugned order of the Tribunal and remand a the matter back to the Commissioner (Appeals) for considering whether the process being f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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