2007 (11) TMI 434

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....J. Damodar J. Malpani v. Collector - 2002 (146) E.L.T. 483 (S.C.) - Followed................ [Paras 4, 5] [Order]. - The point involved in these appeals is whether the criss-cross patches of vulcanized rubber manufactured by the appellant is classifiable under sub-heading 4008.21 of the Central Excise Tariff Act, 1985, as claimed by the Revenue or under sub-heading 4016.99 thereof, as cla....

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....tore. Apparently, in the impugned order, the tribunal has not recorded any finding on the said contention. 4. This Court in an identical situation arising in the case of Damodar J. Malpani v. Collector of Central Excise reported in 2002 (146) E.L.T. 483 (S.C.) held that the least the Tribunal could have done in the interest of 'uniformity' was to call upon the Revenue Authorities to explai....

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....ng followed by the manufactures, viz., M/s. Anand Engineering Works and M/s. Santha Raghu Industrial Products, Coimbatore, who were the assessees in the Order-in-Original dated 19th December 1991 passed by the Assistant Collector of Central Excise, Dindigul and Order-in-Original dated 29th November 1996 respectively is the same as being followed by the appellant herein who is relying upon the said....