2002 (12) TMI 378

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and Shri Abhijit Biswas, Advocates, for the Appellant. Shri N.K. Mishra, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The short point involved in the present appeal is the classification of rubberised dipped nylon tyre cord fabrics and their liability to the additional excise duty. The Revenue has held that the said product is properly classifiable under Hea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... but it has been observed that the said decisions of the Tribunal have not been accepted and civil appeals filed in these cases have been admitted by the Supreme Court. Dr. Samir Chakraborty submits that admission of appeals by the Supreme Court by itself is not sufficient to stay the operation of the Tribunal's order in the absence of a specific stay by the Apex Court. As such he submits that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ld. JDR reiterates the reasoning of the adjudicating authority. 5. We have considered the submissions made from both the sides. We find that there are umpteen number of decisions as detailed above holding the classification of the product under Heading 59.06. All these decisions have not been considered by the adjudicating authority and the applicability of the ratio of the same to the ap....