TMI Blog2005 (2) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of law and facts and hence they are taken up together for disposal as per law. The matter had been remanded for de novo consideration with a specific direction by the Tribunal that the question of classification under Chapter 39 is required to be re-considered in the light of the Madhya Pradesh High Court judgment rendered in the case of Raj Pack Well Ltd. v. UOI - 1990 (50) E.L.T. 201 (MP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y paid granules has been classified under Chapter 39. Despite this issue being completely in favour of the assessee, the learned Commissioner has committed judicial indiscipline in refusing to follow the judgments and has held that the classification of the goods in question cannot be given retrospective effect and the assessee is not entitled to the exemption claimed under Notification No. 53/88. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght of the enormous evidence produced to show that the appellants have not clandestinely cleared the goods and they have manufactured the final products solely on the basis of the inputs, which have suffered duty. The evidence is acceptable. The impugned order is not legal and proper and the same is set aside by allowing the appeals. Ordered accordingly. (Operative portion of this order was pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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