1996 (10) TMI 207

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. None, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  This is a department's appeal filed w.r.t. the Order-in-Appeal No. 69/90 (M)(D) dated 17-8-1990. 2. The respondents have sent written submissions in which they have mentioned inter alia that they have preferred an appeal against the same impugned order on the question of eligibility for refu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... however, observed that the impugned order of Collector (Appeals) dated 17-8-1990 had been passed by the ld. Collector w.r.t. the AC's refund order dated 30-10-1989. It is also observed that the A.C. had passed this order taking into account the order of Collector of Central Excise (Appeals), Madras No. 151/89 to 157/89, dated 21-7-1989 re-classifying the product under Chapter 3506.00 C.E.T. and h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ollowed by my predecessor in Order-in-Appeal Nos. 151 to 157/89(M), dated 21-7-1989, in the cases of manufacture similar to the Respondents herein. Therefore, the classification ordered in the aforementioned decision will apply to this case also." 7. This can only be considered to mean that the Collr. (Appeals) has in the impugned order rightly taken note of the fact that the issue has alr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is this order of the Collector (Appeals) which has been so confirmed by the Tribunal which was the basis of the A.C.'s order dated 30-10-1989 and which has been referred to in the impugned order of the Collector (Appeals). 9. In the circumstances, nothing survives for consideration at this stage insofar as the classification of the product is concerned. We may however, clarify that in the....