2001 (8) TMI 834

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....e Appellant. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  After hearing the arguments adduced by Shri B.N. Chattopadhyay, ld. Consultant for the applicant and Shri A.K. Chattopadhyay, ld. DR for the Revenue we waive the pre-deposit of duty and penalty and proceed to decide the appeal itself as there was only a short point involved and th....

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....ds were manufactured before 18-7-98 therefore their case shall be covered by the decision of the Apex Court in the case of CCE, Hyderabad v. Vazir Sultan Tobacco Co. Ltd.. It was argued by the consultant for the appellant that the ratio of the decision of Vazir Sultan's case squarely covers their case inasmuch as the table wares decorated by them, the process of decoration was undertaken by them b....