1999 (1) TMI 132

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.... M. Muthappan, Advocate, for the Respondents. [Order per : S.L. Peeran, Member (J)]. -  These are nine revenue appeals in which they had filed an application for stay of operation of the order passed by the Commissioner (Appeals). 2. We have heard both sides in the matter and as the issue lies in the short compass and the issue has already been decided by the Tribunal in the cas....

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....sed at any stage for this process. He also noted that the importers had submitted these certificates, when the goods were entered for clearance. This evidence has neither been taken cognisance nor controverted by the lower authority, while rejecting the assessee's claim, therefore, noted this and the Commissioner held that the Assistant Commissioner had adduced legally untenable and flimsy grounds....

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....earned Senior Advocate submits that the rate is subject to the manufacture i.e. with power or without power and as in this case evidence has been adduced to the effect that the item has been manufactured without use of power, the said item is rightly classifiable under sub-heading 1301.90 carries `nil' rate of duty and in this regard, he submits that Section 3(1) is not relevant and such classific....

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.... 1301.90 by the Commissioner (Appeals) in terms of the claim cannot be faulted. Further, the grounds raised in the appeal pertaining to applicability of Explanation to Section 3(1) has already been answered by the Tribunal in the cited judgment. The department also seeks to distinguish this judgment on the ground that it does not deal with filtered resin powder. We find that the form in which the ....