2012 (2) TMI 397

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..... Swami, Adv. Ms Shipra Ghosh, Adv. Mr A K Sharma, Adv. Mr B Krishna Prasad, Adv. For Respondent: Mr Gaurav Goel, Adv. Mr Mahesh Agarwal, Adv. Mr Rishi Agrawala, Adv. Mr Amit Kumar Sharma, Adv. Mr E C Agrawala, Adv. JUDGEMENT C.A. Nos.5562-5563/2003 1. These appeals are directed against judgment and final order passed by the Central Excise & Gold (Control) Appellate Tribunal, West Regional Bench .....

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..... declaration under Rule 173G of the Central Excise Rules, 1944 ('the Rules' for short) inter alia requesting the adjudicating authority to classify the product in issue as an item falling under Chapter Sub-heading 4407.10 of the Act at nil rate of duty on the ground that there is no manufacture involved in the process of obtaining 'Tikki Exjo Filler' from bituminizing the Insulation board. The adju .....

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..... late authority has attained the finality. 3. We need to notice yet another feature in these appeals that in the meantime, the revenue had issued several show cause-cum-Demand Notices to the assessee inter alia directing the assessee to pay the differential duty at 10 per cent, since the product in issue would fall under Chapter heading 4407.10. The assessee had filed its reply inter alia taking a .....

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..... has rejected the revenue's appeal and, thereby, has confirmed the orders passed by the first appellate authority. This order of the Tribunal is called in question by the revenue in this appeal. 6. Shri R.P. Bhatt, learned senior counsel appearing for the revenue, very fairly submits that the revenue has not questioned the correctness or otherwise of the order passed by the first appellate author .....

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..... ow cause notices and also the further confirmation of said notices vide orders passed by the adjudicating authority, the appellate authority and the Tribunal. 8. In our opinion, without questioning the orders passed by the appellate authority in GS/132/B.III/97 dated 16.5.1997, the revenue would not be entitled for any relief, whatsoever. The appeals are, accordingly, dismissed, since the order p .....

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