1996 (3) TMI 237

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.... Shri Vinod Agarwal, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  These are two Appeals filed by the Department against the common impugned order passed by the Collector (Appeals) involving a common issue and therefore, they are clubbed together and are being disposed of by the common order. 2.  Shri Vijay Singh, the learned Senior Departmental....

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....e Collector (Appeals) has not taken note of the appeal filed by the Department in deciding the issue. Shri Vinod Agarwal, learned Advocate appearing for the respondent submitted that the issue of excisability referred to the items in question has already been decided by the Tribunal as per Order No. 542/90-C, dated 29-5-1990 and accordingly, the Item in question is not excisable. He also submitted....