2003 (9) TMI 687

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.... G.C. Sarkar, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - This is Revenue's Appeal against the order of the Commissioner (Appeals) vide which he has rejected the application filed by the Revenue before him against the order of the original adjudicating authority dropping the charges against the respondents. 2. The issue involved is the classification of ....

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....e Department has filed an appeal before the Hon'ble Apex Court [1999 (105) E.L.T. A192 (S.C.) and 2003 (154) E.L.T. A103 (S.C.)] the impugned orders are untenable. For ready reference, we reproduce the said grounds of appeal below :- "Moreover two civil appeal Nos. D-21111/98 [2003 (154) E.L.T. A103 (S.C.)] against CEGAT Order No. A-520-523, dated 21-5-98 [2002 (147) E.L.T. 1169 (Tri.)] and Civ....