1999 (3) TMI 346

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....cretaries. However, liberty had been granted to the appellants to seek restoration of appeal after obtaining clearance certificate from the Committee of Secretaries. 2.  It is contended that on the day of hearing the appellants had produced the clearance certificate. However, the same had not been linked and as a result, the appeals had been dismissed. 3. Heard ld. Advocate Shri K.P. Kumar points out to the clearance certificate and seeks for restoration of the appeals. He also submits that two other appeals of the same appellants are listed today and he submits that as the issue is common, all the appeals could be taken up together for disposal as per law. He points out to another Miscellaneous application by which the appellan....

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....ly Nickel Oxide Sinter is leviable under Item No. 68 of Central Excise Tariff. The Commissioner (Appeals) has rejected the appellants' plea that counter veiling duty is not leviable as the item is not manufactured in India. He has further rejected the plea that the imported item cannot be classified under Item 68 as Tariff Item 68 is not a distinct class of goods. While rejecting the prayer for non-imposition of counter veiling duty, ld. Commissioner (Appeals) has taken into consideration the judgment made on this issue by the Hon'ble Supreme Court in the case of Khandelwal Metal and Engineering v. Union of India as reported in 1985 (20) E.L.T. 222. 8. Reiterating the submissions made by the appellants before the Commissioner (Appeals....