2016 (7) TMI 1103

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..... Advocate, For the Appellant Mr. Mohd. Yousaf, Addl. Commissioner (AR), For the Respondent ORDER Per : ASHOK K. ARYA This appeal is by Commissioner of Central Excise, Belgaum against the Order of Commissioner (A). The Commissioner (A) in his order-in-appeal rejected the Departments appeal against two Orders-in-Original dated 21.9.1999 and 14.7.2000 passed by Assistant Commissioner, Central Exc .....

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..... ssioner (A). Revenue represented by learned AR, Shri Mohd. Yousaf, Addl. Commissioner (AR) has argued that the vitrified ceramic tiles under question are to be treated as glazed tiles and the of lower authorities which have classified the items as unglazed under Chapter Heading 6905 of Central Excise Act, 1985 are to be set aside. 3. The defendant advocate, Shri S. Raghu has mainly argued that re .....

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..... he initial contention of the audit party; the classification claimed by the assessee under Chapter Heading 6905 is correct and proper. 4. The Revenue has reiterated the submissions given in the appeal. 5. After consideration of the facts on record and the submissions of both the sides, it is found that there is no case in respect of Revenues stand as it have not been able to counter the report .....

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