2003 (10) TMI 480

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant. Shri C.K. Karia, Advocate, for the Respondent. [Order per : Justice K.K. Usha, President]. -  Challenge in this appeal at the instance of the Revenue is against the order passed by the Commissioner (Appeals), dated 7-4-1998. 2. The issue raised is whether Commissioner (Appeals) is justified in holding that an application by the department under Section 35E(2) of the Ce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssee is aggrieved by an order approving the classification list, it is open to them to file an appeal under Section 35. But, as far as the Revenue is concerned, no such remedy is available. The learned DR brought to our notice a decision of the Tribunal in Collector of C. Ex., Raipur v. Venkateswar Ispat P. Ltd. - 2002 (147) E.L.T. 1135 wherein it has been held that the approval of classification ....