1999 (8) TMI 285

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.... Shri Randhir Singh, Proxy Advocate, for the Respondents. [Order per : Lajja Ram, Member (T)]. -  These are two appeals, one filed by the Revenue and the other filed by M/s. Norma Detergents Pvt. Ltd. being aggrieved with the two different Order-in-Appeals dated 26-3-1992 passed by the Collector of Central Excise (Appeals), Ahmedabad. 2. The Collector of Central Excise (Appea....

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....i Ravinder Babu, JDR submits that these matters were being kept pending awaiting the Larger Bench decision in the case of Collector of Central Excise, Ahmedabad v. Keti Chemicals & Others and that the Tribunal's decision has already been rendered on 2-7-1999. He submitted that the matter is entirely covered by the aforesaid Tribunal's Larger Bench decision and there was no ground for adjournment. ....

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....We find that both the issues had been dealt with by the Tribunal in the Larger Bench decision in the case of Collector of Central Excise v. M/s. Keti Chemicals & Others - Order No. 52/99C, dated 2-7-1999 [1999 (113) E.L.T. 689 (Tribunal)]. The Tribunal had held that the spent sulphuric acid was a manufactured product and was classifiable under Heading No.28.07 of the Central Excise Tariff. With re....