2006 (9) TMI 435

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....maniam, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  This appeal filed by Department is against Order-in-Appeal No. 5/99 (M-II) (D), dated 12-3-1999 of the Commissioner (Appeals) classifying Pressure Pan without Lid, of steel, under Heading 73.23 and Pressure Pan without Lid, of Aluminium, under S.H. 7615.10, as kitchen articles and accordingly granting exempt....

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....e to take it for granted that none of the above orders, followed by the lower appellate authority in the impugned order, was appealed against by the Department. In the case of Commissioner v. Bigen Industries Limited [2006 (197) E.L.T. 305 (S.C.)] cited by ld. Counsel, the Hon'ble Supreme Court held that, where an earlier decision of the Tribunal between the same parties on the same facts had atta....

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....nst the appellate Commissioner's Order No. 5/99 ibid. 3. Ld. SDR has relied on the decision of this Bench in Commissioner v. Kali Steel Engineering Industries Pvt. Ltd. - 2005 (187) E.L.T. 431 (Tri-Chennai) = (2005-TIOL-821-CESTAT-MAD), wherein "Pressure Pan with Lid" and "Pressure Pan without Lid" were classified under Tariff Headings different from the one s under which the subject goods....