2004 (9) TMI 407

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.... S/Shri R. Raghavan and V. Balasubramaniam, Advocates, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)].- These appeals filed by the Revenue are against a common order passed by the Collector (Appeals), wherein orders passed by the original authority confirming demands of duty against the respondents were set aside. 2. The respondents were engaged in the manufactur....

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....er vacated the demands vide impugned order. Hence these appeals of the Revenue. 3. Heard both sides. Ld. SDR reiterates the ground of these appeals, which is to the effect that, as the medium and zinc powder were cleared in a single pack, duty was liable to be paid on the total value. Ld. Counsel for the respondents, on the other hand, submits that, as the zinc dust was a duty-paid compone....