9911796707
TMI Blog2007 (5) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... . CDM-77-78/2006 are allowed since stay petitions in respect of other appellants filed against the very same impugned order have been allowed earlier by order dated-13-7-2006 and with the consent of both sides, these two appeals as well as 19 other appeals listed for hearing this week bearing Nos. 44-62/2006 are taken up for hearing and disposal. 3. In all these appeals, the common issue is wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & Central Excise, Chandigarh-II reported in 2003 (151) E. L. T. 180 (Tri.-Del.) (iii) Frito-Lay India v. Commr. of C. Ex., Pune reported in 2007 (207) E.L.T. 560 (Tri.-Mumbai). The ld. Counsels also state that the Department did not file any appeal against the decision in the case of Tiemac Snack Food Pvt. Ltd (cited supra) and hence the same has attained finality Further, they fairly state tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been reversed or stayed by the Hon'ble Supreme Court we are of the view that the Lower Appellate Authority is not justified in reversing the order of the original authority which classifies these products under Chapter 21 Accordingly, we set aside the impugned order- in-appeal and restore the impugned order-in-original 7. All the 21 appeals are allowed with consequential benefit to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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