1997 (6) TMI 231

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....[Order per : G.A. Brahma Deva, Member (J)]. -  The short question in these two cases is related to excisability of sawn timber and waste arising therefrom. The Collector (Appeals) while deciding the issue has relied upon the decision of the Tribunal in the case of M/s. Sanghvi Enterprises v. CCE as per Order No. 738/83-D, dated 24-11-1983 reported in 1984 (16) E.L.T. 317 (Tribunal) as well a....