1997 (12) TMI 247

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....the Appellants. Shri R.S. Sangia, JDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  The dispute is in respect of the following items :- 1. Mutilated tyres, tubes and flaps; 2. Rubberised fabric cut pieces; 3. Scrap rubber compound; 4. Floor sweeping; 5. Bead cuts from tyre; 6. Rubberised bead wires. It was subm....

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....submitted that the Collector (Appeals) has decided the issue in favour of the assessee in respect of Item Nos. 1, 5 and 6 and disallowed in respect of Item Nos. 2, 3 and 4. Accordingly, aggrieved by the respective finding portion of the Collector (Appeals) both the assessee as well as the department have filed appeals. He said that Appeal No. E/2736/86-D is filed by the assessee whereas Appeal No.....

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....he view taken by the Tribunal in the case of Dunlop India Limited was upheld by the Supreme Court while dismissing the appeal filed by the Collector against the Final Order Nos. 313 to 327/88-D, dated 29-4-1988 of the CEGAT as reported in 1995 Volume 79 E.L.T. in Court-Room Highlights at Page 205. 3. Shri Sangia, learned JDR appearing for the Revenue on going through the relevant submissio....