2003 (12) TMI 416

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....None, for the Respondent. [Order per : Justice K.K. Usha, President]. - In this appeal at the instance of the Revenue two issues are raised, one relating to classification of the goods cleared by the respondent and the other relating to the jurisdiction of the Commissioner (Appeals), Vadodara to entertain the appeal. The appeal is directed against the order passed by the Commissioner (Appeal....

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....that as far as the rules for the relevant period are concerned, it was the Commissioner (Appeals), Vadodara who had the jurisdiction as per Rule 2(5)(iia)(c) of the Central Excise Rules. The reliance placed by the Revenue on an office order dated 31-12-1997 reallocating the jurisdiction to Commissioner (Appeals), Mumbai-III cannot have any effect so long as the Rule was not amended. 3. On ....

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.... Parts suitable for use solely or principally with the machinery of Heading Nos. 84.25 to 84.30  15% 5. After going through the relevant records including literature and catalogue the Commissioner (Appeals) has come to the conclusion that the goods manufactured and cleared by the respondent is nothing but complete machinery/equipment and intended to be used for extraction of min....