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2006 (7) TMI 209

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....ely, Pitch Creosote Mixture (PCM), Road Tar and Pitch. The Tribunal by its order 13-11-2000 passed in Appeal No. E/1570/1995-C, has classified PCM and Road Tar under Chapter heading 2706 and Pitch under Chapter heading 2708.11. 2. Commissioner of Central Excise being aggrieved by the aforesaid order of the Tribunal has filed the present appeal claiming that PCM and Road Tar should be classified u....

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.... of such evidence, the plea raised by the respondent could not be accepted. This finding of the Commissioner was not challenged by the respondent before the Tribunal. In view of the fact that the findings of the Commissioner on the aforesaid point was not challenged by the respondent before the Tribunal, the respondent cannot be permitted to raise this argument now before us. 5. In view of the de....