TMI Blog2004 (12) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... ation is directed against our Final Order No. 659/2004-B dated 13-8-2004. We read the order itself :- "The only issue arising for consideration in this appeal is the classification of "LAL TAIL". We find that this item had come up before this Tribunal and we had held in favour of the Revenue. Now, we are informed at the Bar that, order of ours [2002 (145) E.L.T. 441] is in appeal before the Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. and in such a case, allowing the appeal could have only the effect of restoring the order-in-original. She has also pointed out that the issue of penalty or method of computation of duty; amount raised in the present application had not been raised by the respondent during the argument of the revenue appeal and for that also there is no apparent mistake in the order. 3. We have perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication order in full and allowing to the Revenue the benefits of the duty amount and penalty imposed under that order. Those aspects require separate consideration. Therefore, we pass the following order in regard to penalty and duty amount. 4. In the present case, duty demand has been raised during the normal period. The Assistant Commissioner held against the assessee in regard to classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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