TMI Blog2018 (7) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... ly wood cannot be classified under 4408.40 and we concur with the same. Appeal dismissed - decided against Revenue. - Appeal No. E/525/2009 - FINAL ORDER No. A/30696/2018 - Dated:- 3-7-2018 - Hon'ble Mr. M. V. Ravindran, Member (Judicial) And Hon'ble Mr. P. Venkata Subba Rao, Member (Technical) Smt B.V. Siva Naga Kumari, Commissioner/AR for the Appellant Shri N.V.Ramana Rao, Advocate for the Respondent ORDER [ Order Per : M. V. Ravindran. ] 1. This appeal is filed by the Revenue against the Order-in-Appeal No. 19/2009 (V-II) CE dated 23.02.2009. 2. The relevant facts arise for consideration are factory of appellant was visited and on verification of financial accounts it was noticed that there is a di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng detailed findings. The Revenue has appealed against such Order. 3. The Learned Commissioner (AR) after taking us through the facts of the case submits that they are in appeal only against the findings recorded by the first appellate authority that the products do not merit classification under chapter heading No.4408.40. It is her submission that the first appellate authority has not considered the factual position in the case in hand and has erred in dropping the classification ordered by the adjudicating authority under 4408.40. The entire grounds of appeal are directed only on this point. 4. Learned counsel appearing for the respondent submits that the entire case of the Revenue in the show cause notice is that the sales income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce sheets were wastage, fire woods and mango wood. On questioning the assessee on the issue, they had submitted the cash memos and invoices in respect of these items especially wooden rollers, left over rollers (sawn timber). On the factual matrix it seems that the demand is raised only on the waste and remaining of the logs which are wooden rollers and left over rollers. We find that the wastages as has been cleared by the appellant cannot be classified under 4408.40 is the findings of the first appellate authority, which in our view is correct and needs reproduction. I have carefully gone through the issue and the submissions made by the appellant both at the original adjudicating authority and in the grounds of appeal. First issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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