TMI Blog2004 (9) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. E/1847/87-B whereby the Tribunal has dismissed the appeal filed by the petitioner. 2.Heard Shri GM Chafekar, learned Senior Counsel with Shri Sanjeev Kohli, learned Counsel for the petitioner. 3.At the outset, I may observe that having heard learned Counsel for the petitioner and having carefully gone through the well reasoned order passed by the Tribunal. I unable to notice any infi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I No. 26AA of the said tariff as claimed by the assessee i.e. petitioner. It is this question which was gone into before the authorities with reference to the nature, utility and use of the goods in question and accordingly, all the authorities held against the petitioner and in favour of the department. In other words, it was held that goods falls in Item No. 33B of first schedule to the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this submission. Firstly, at no point of time this circular was relied on or referred to by the petitioner before any of the authorities including in first round of litigation which traveled up to this Court in W.P. No. 1358 of 1997, decided on 6-1-2004 (Annexure P-14). Secondly, this Court remanded the case to examine the factual evidence led by the petitioner as it was felt that the factual ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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