1996 (11) TMI 217

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....am, Consultant, for the Respondents. [Order per : Lajja Ram, Member (T)]. - This is an appeal filed by the Revenue being aggrieved with the order-in-Appeal dated 11-2-1987 passed by the Collector of Central Excise (Appeals), Calcutta. In para 6 (ii) of his order the Collector of Central Excise (Appeals) has held as under : "The portion of the appeal relating to the confirmation of the dem....

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....e prayed for setting aside the order-in-appeal by confirming the demand of Rs. 379871 raised on the product two ways keys cleared during the period 1-7-1984 to 24-10-1984. The respondents M/s. Ambica Metal Works had filed cross objections in which they have submitted that the order of the CCE(A), Calcutta was just, fair and equitable and it should be upheld by rejecting the Revenue's appeal. 3.....

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....ation we find that the Tribunal in the case reported in 1996 (81) E.L.T. 628 (Tribunal) had decided the classification under Item No. 25(8) of the Tariff. The Department in the present proceedings had classified the products under Item No. 68. The respondents had not challenged the order on the issue of classification. In the case of Collector of Central Excise, Chandigarh v. Bhushan Industries Lt....