TMI Blog2015 (10) TMI 2447X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon a wrong Chapter Note. - Since order of Tribunal is not challenged - it becomes binding for the lower authorities to follow the Tribunals order - Decided against Revenue. - E/709/2002-DB - Final Order No. 21983 / 2015 - Dated:- 22-9-2015 - Smt Archana Wadhwa, Judicial Member And Shri Ashok K Arya, Technical Member For the Petitioner : Shri Mohd Yusuf, DR For the Respondent : Shri G. Subramaniam, Authorized Rep. ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) vide which he had rejected the Revenues appeal, Revenue has further filed the present appeal. 2. After hearing both sides, duly represented by Shri Mohd Yusuf, DR and Shri G. Subramaniam, Authoriz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Ld. Collector has decided the issue on the ground that the veneers comprising of woods, therefore the product would be classifiable under 4408.90. We find that therefore the order impugned is not a speaking order and as it has not considered as to how the provisions of Note (6) of the Central Excise Tariff Act 1985 is not applicable to this product. This is clear from the fact that the sub para (b) of the said Note (6) clearly recognizes the presence of Veneer in between these bamboo mats and lays down that this product would fall still under 44.10 During de novo adjudication, Commissioner (Appeals) upheld the assessees contention by observing as under: 7. According to the respondents, they glue together Dry Bamboo mats and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present appeal. The same came into existence w.e.f. 1997. As such it is their contention that the Tribunal relied upon a wrong Chapter Note. 5. On being questioned as to whether the earlier order of the Tribunal was appealed against by the Revenue or not, learned DR fairly agrees that the same was not challenged. As such we are of the view that it becomes binding for the lower authorities to follow the Tribunals order. At this stage we cannot sit in appeal over the earlier order of the Tribunal and it was for the Revenue to contest the same before the higher appellate authority if the reference and reliance to Chapter Note 6 was not appropriate. 6. In view of the above we find no merits in the Revenues appeal and the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
