2004 (4) TMI 466

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....cates, for the Appellant. Shri C. Mani, DR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - The short question involved in this appeal is whether "Bright MS bars" drawn from "Black MS bars" of slightly higher diameter exigible to duty of excise. 2. We have examined the records and heard both sides. 3. Ld. Counsel for the appellants submits that the issu....

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....No. 1701 of 2003 [2003 (155) E.L.T. 209 (S.C.)]. It is submitted that the said Civil Appeal filed by the department against the Tribunal's decision in Nail & Allied Products (supra) was dismissed along with C.A. No. 74/2001 and connected appeals as per the order passed by the Supreme Court on 27-3-2003. 4. We have examined the cited case law. All the cited decisions are to the effect that ....