2009 (4) TMI 639

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....ate, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (for the Bench) (Oral)]. - Heard. This appeal arises from order dated 30-7-04 passed by the Commissioner (Appeals), Indore. By the impugned order, the classification of the goods manufactured by the respondents namely, Water proofed canvas cloth and Tarpauline was confirmed to be falling under heading 52.07 by rejectin....

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....contended that as the impugned order is sought to be challenged solely on the ground that same is based on the order dated 27-11-02 in earlier case between the parties in relation to the same goods, and the said order dated 27-11-02 already stands confirmed persuant to dismissal of appeal against the same, the present appeal is also liable to be dismissed. 4. Perusal of the impugned order in....