2006 (2) TMI 537

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ultant,  for the Appellant. Shri H.C. Verma, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The common issue in all these appeals is the dutiability of bricks and tiles manufactured by the appellant assessee. The impugned order has held that these bricks and tiles were 'fire clay bricks' and were liable to duty, while the appellant had treated them as other than fir....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rther pointed out that this issue had come up before this Tribunal in the case of CCE, Bhopal v. M/s. Mahakoshal Potteries in Appeal No. E/3926/04-B and the Tribunal had rejected the Revenue's claim for treating the bricks as fire clay bricks vide its Final Order No. 198-201/05-B dated 2-2-2005 [2005 (183) E.L.T. 289 (T)]. It is also being pointed out that in another set of appeals (Appeal Nos. E/....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the case of CCE, Bhopal v. Mahakoshal Potteries and Perfect Chemical Wares and others and the Tribunal, after considering the issue in great detail from the point of view of commercial identity, standards and use held that they are not fire clay bricks. Thus, the issue remains covered in favour of the assessee by the aforesaid orders of the co-ordinate Benches. The duty demand and penalties impo....