TMI Blog2017 (1) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... n proved. In respect of such a clear finding on the issue Id. Commissioner (Appeals) deviated from the judicial discipline and has held in the impugned Order-in-Appeal No. 136-137-CE/MRT-II dated 29/06/2007, that Untrimmed Sheets of Copper are excisable goods. We, therefore, find that the impugned Order-in-Appeal is bad in law - Untrimmed Sheets and Circles not liable to tax - appeal allowed - decided in favor of appellant-assessee. - E/2510/2007-EX[DB] - A/71155/2016-EX[DB] - Dated:- 7-11-2016 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta, Advocate, for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent Per: Anil G. Shakkarwar The present appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough Order-in-Original 153-158/MBD/2005 dated 19/10/2005. The Original Authority followed the Final Order No. 640-641/99-C dated 14/07/1999 Final Order No. 6465/2000-B dated 10/01/2000 both passed by this Tribunal and stated in his Order-in-Original that both the said orders were accepted by Revenue and were not challenged before any further appellate forum. The Original Authority has held that in view of the fact that the decision of this Tribunal has attained finality and following the decision of this Tribunal in said Final Orders he dropped the proceedings initiated by the said three Show Cause Notices. This Tribunal through Final Orders No. 640-641/99-C dated 14/07/1999 in Para 12 had held as follows:- On careful analysis of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise, Meerut-II has erred in issuing the authorization for filing the appeal against the decision of Tribunal and that the appeal before Id. Commissioner (Appeals) was erroneous, bad in law and was filed without application of mind. He has further pleaded, that in spite of bringing this Tribunal's decision in their own case on the same issue, the Id. Commissioner (Appeals) in Para 21 of impugned Order-in-Appeal dated 29/06/2007 has held that merely because the assessee were not selling or marketing Untrimmed Sheets of Copper due to captive consumption and that is why product is not being sold does not mean that Untrimmed Sheets of Copper are not capable of being marketed and further held that Untrimmed Sheets of Copper are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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