9911796707
TMI Blog2017 (1) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... ce dated 14/11/1996 for the period from October, 1994 to 31/05/1996 calling upon the appellant to show cause as to why penalty not exceeding three times the value of excisable goods in respect of which the appellant appeared to have contravened the Rules such as Rule 173-B, 173-G & 173-F of Central Excise Rules, 1944 were contravened should not be imposed under Rule 173-Q(1) of Central Excise Rules, 1944. Another Show Cause Notice dated 30/12/1996 was issued to the appellant with similar proposals for the period from June, 1996 to September, 1996. One more Show Cause Notice was issued to the appellant is dated 08/04/1997 and was issued on similar lined covering a period from October, 1996 to February, 1997. The issued in the Show Cause Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 has observed that the Tribunal has also extended the benefit of Notification No. 1/1993 holding that the value of Untrimmed Sheets is not be taken into account for calculating the aggregate value of clearance of Trimmed Sheets and Circles. Aggrieved by the said Order-in-Original 153-158/MBD/2005 dated 19/10/2005, Deputy Commissioner of Central Excise, Moradabad filed before Commissioner (Appeals), Meerut-ll. The rd. Commissioner (Appeals), Meerut-II decided the said appeal through Order-in-Appeal No. 136-137-CE/MRT-II dated 29/06/2007, holding that the Untrimmed Copper Sheets are excisable goods and accordingly liable to duty. Aggrieved by the said Order-in-Appeal the appellant has filed appeal before this Tribunal. 3. Heard the Id. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the order passed by this Tribunal through Final Order No.640-641/99-C dated 14/07/1999 & Final Order No. 64-65/2000-B dated 10/01/2000. We find that this Tribunal has categorically in Para 12 of said final order dated 14/07/1999 held that Untrimmed Sheets of Copper are not liable to duty because the marketability of the said has not been 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. We, therefore, set aside the impugned Order-in-Appeal and hold that the O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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