2012 (2) TMI 397

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....l order passed by the Central Excise & Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai (for short, the Tribunal') in Appeal Nos. E/1784/97-Bom. and E/1785/97-Bom. dated 2.1.2003. By the impugned judgment and order, the Tribunal has confirmed the orders passed by the first appellate authority in setting aside the order which affirmed the show cause notices, issued by the adjudicating authority dated 1.2.1995, 10/17.4.1995, 3.11.1995, 19.6.1996 and 1.8.1996. 2. The assessee is a manufacturer of the `Bitulux Insulation Board' known as 'Tikki Exjo Filler', which falls under the Chapter Sub-heading 4407.10 of the Central Excise Tariff Act, 1985 (for short "the Act"). The 'Tikki Exjo Filler' is obtained by the process of bitum....

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.... show cause-cum-Demand Notices to the assessee inter alia directing the assessee to pay the differential duty at 10 per cent, since the product in issue would fall under Chapter heading 4407.10. The assessee had filed its reply inter alia taking a stand that the product in issue requires to be classified at nil rate of duty, since the Insulation Board and Bitulux Insulation Board are one and the same products. The adjudicating authority had confirmed the show cause notices issued by his Order No. 39/96-97 dated 19.6.1996 and No. 69/96 dated 12.9.1996. 4. The assessee carried the matter in appeal before the first appellate authority, who, vide its order No. GS/133-134/B.III/ 97 dated 16.5.1997 had allowed the appeal and had set aside the ....