1993 (4) TMI 161

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.... Shri L.N. Murthy, JDR, for the Revenue. [Order per : Jyoti Balasundaram, Member (J)]. - The classification of two wheeler seats manufactured by M/s. Berrysons India Pvt. Ltd. is the issue to be determined in the above appeals, which are heard together and disposed of by this common order. The appellants in E/223/88-C and E/44/89-C are engaged inter alia in the manufacture of motor vehicle parts....

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....Excise (Appeals) set aside the order of the Assistant Collector and upheld the appellants' claim. Against this order the Department has preferred E/1291/85-C. In the meanwhile the Department issued demand show cause notices dated 23-3-1984 and 24-11-1984 which were confirmed by both the authorities below by separate orders. E/223/88-C and E/44/89-C have been preferred by the assessees against the ....