2000 (4) TMI 124

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s are absent in spite of today's notice of hearing. Accordingly, we have heard Shri R.K. Roy, learned JDR and have gone through the impugned order as well as memo of appeal. 2. We find that the issue involved in the present appeal is as regards the classification of "Peeling Roller, Wastage of Veneer and Waste Peeling Roller". The lower authority has held that the peeling rollers are classifiable .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ice in market cannot be considered as excisable product liable to duty. Appellants have also contended in their memo. of appeal that wastage of veneer and wastage of peeling rollers are waste products namely firewood used for burning only and the Department has not disputed this fact. 3(i). As both the issues are already decided, following the ratio of the same, we set aside the impugned order an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X