TMI Blog2018 (12) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... utually inclusive? Held that:- The order impugned before us has to be tested as a whole and cannot be truncated, as requested by the learned counsel for the appellant. Assuming that if we accept the stand taken by the appellant before us and interfere with the order passed by the Tribunal, the resultant position would be that the Department has to be held to be wrong in deciding the classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , can the proviso to sub Section 1 of Section 11A of the Central Excise Act, 1944 stands attracted, as both the provisions are mutually inclusive? 4.The learned Counsel for the appellant does not dispute the fact that the issue which was dealt with by the Tribunal was with regard to the classification of the goods manufactured by the appellant. Equally, the appellant does not dispute the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and taken by the appellant before us and interfere with the order passed by the Tribunal, the resultant position would be that the Department has to be held to be wrong in deciding the classification issue against the assessee. Therefore, we are of the considered view that this appeal is not maintainable before this Court. For the above reasons, the appeal stands dismissed. No costs. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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