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2003 (10) TMI 466

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....r the Appellant. Shri B.L. Narsimhan, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - These three appeals of the Revenue are against three different orders passed by the Commissioner of Central Excise (Appeals), Raipur. These involve a common issue, which is whether the Rockwool/Slagwool and products thereof manufactured and cleared by the respondents during the rel....

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.... under Heading No. 68.03 by relying on the following decisions of the Tribunal :- (i)         Commissioner of Central Excise, Hyderabad v. Rockwool (India) Pvt. Ltd. [2002 (144) E.L.T. 404 (Tri. - Bang.)] (ii)       NGP Industries Ltd. v. CCE, JSR [2003 (152) E.L.T. 414 (Tri. - Kol.)]. 4. The ld. Counsel for the re....