1994 (3) TMI 200

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....i R. Nambirajan, Advocate, for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This is Revenue appeal against the order-in-appeal passed by Collector of Central Excise (Appeals), Madras who has rejected the application by Assistant Collector of Central Excise (Legal) Bangalore under Section 35E(4) of the Central Excises and Salt Act, 1944 and has confirmed the Order-in-Original pas....

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....ssee resisted the show cause notice issued by the department and heavily relied on the opinion rendered by Indian Institute of Science, obtained by department itself, who had examined the bushes with particular reference to the category of `thin walled bearing' confirming to IS : 4774 : 1968 and had given an opinion after a detail study, that the product do not conform to the IS specification for ....

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....er of Assistant Collector. The Collector (Appeals) has taken a specific note of the aspect of thin walled bearing being composed of bi-metal and multi-metal or uniform metal, which is absent in respect of the assessee's products. The trade nomenclature/trade parlance was also taken into consideration to decide the product as not being a thin walled bearing. 5. The Revenue being aggrieved w....

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.... and Sh. R. Nambirajan, ld. Advocate for the assessee. On a careful consideration of the grounds of appeal and finding given by both the authorities, we are of the opinion that there is no reason to interfere with the findings given by the lower authorities. Both the authorities have independently applied their mind and have carefully considered the opinion given by the Indian Institute of Science....