TMI Blog2014 (3) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 (4) TMI 620 - CESTAT, NEW DELHI] - Decided against assessee. - E/1461/2011 - Final Order No. 1049/2011-EX(PB) - Dated:- 14-12-2011 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. Shri S. Sunil, Advocate, for the Appellant. Shri N. Pathak, SDR, for the Respondent. ORDER After hearing both side duly represented by Shri S. Sunil, learned advocate for the appellants and Shri N. Pathak, DR for the Revenue, we proceed to decide the stay petition as also the appeal itself as the issue stand decided in the same appellants case by the earlier order of the Tribunal. 2. As per facts on record the appellants are engaged in the manufacture of Newsprint falling under Heading 48.01 of Central Excise Tariff Act, 1985. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -4-2008 (supra). Hon ble Tribunal dismissed above application on merits vide Misc. order No. 759/2008-CX., dated 6-8-2008 [2008 (232) E.L.T. 553 (Tri.-Del.)], as under : We find that as per the Central Excise Tariff Heading No. 48.01 covers new print in rolls of sheets and as per the Chapter Note 3 of Chapter 48 of the Tariff News prints means paper intended for printing of a newspaper. In the present case, as the paper in question, was cleared to such organisations, which are not printer of newspaper hence the paper was not intended for printing of a newspaper. Therefore, we find no merit in the contention of the applicant and find no ground to recall our final order. The application is dismissed. Being aggrieved by the aforesaid o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uest of the assessee but directed the department to look into the merits of the issue and to readjudicate the matter. 4. In our view, once the issue stands settled by the Tribunal, the directions of the COD to the original adjudicating authority to look into the matter afresh were not called for. However, without commenting upon the same, we note that the issue stands decided at the Tribunal s level vide which the order of the original adjudicating authority was restored. Inasmuch as the issue stands decided, we find no reasons to interfere in the present impugned orders of the lower authorities. The appeal is accordingly, rejected. Stay petition also gets disposed of. (Pronounced in the open Court) - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
