2001 (2) TMI 974

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....nt. S/Shri S.K. Bagaria assisted by Anjan Biswas, Advocates, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After rejecting the Stay Petition filed by the Revenue, we take up the appeal itself with the consent of both sides. 2. Vide the impugned order, the Commissioner of Central Excise (Appeals), Guwahati has set aside the order of the Assistant Commissione....

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....ssioner (Appeals) deciding the classification in favour of the respondents. The said appeal was disposed of by the Tribunal vide Order No. A-1641/CAL/2000, dated 26-9-2000. Vide the said order, the Tribunal by following the earlier order of the Honourable High Court of Andhra Pradesh in the case of Charminar Non-Wovens Ltd. v. C.C.Ex. reported in [2001 (129) E.L.T. 312 (A.P.) = 1998 (25) RLT 445],....