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2010 (7) TMI 370

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..... Negi, SDR, for the Appellant. Shri P.M. Dave, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute in the present appeal of the Revenue is as regards classification of aluminium sensitized off set plates being manufactured by the respondent. Both the lower authorities i.e. the original adjudicating authority as also Commissioner (Appeals) have accepted the as....

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....of Collector of Customs, Madras v. Kumudan Publications (P) Ltd. reported in 1997 (92) E.L.T. 47 (Tribunal). The Revenue's grievance is that they have not accepted the said decision of the Tribunal and has filed an appeal thereagainst before the Hon'ble Supreme Court. 4. We note that the appeal filed by the department before Supreme Court also stands rejected as reported in 1997 (96) E.L.T.....