2013 (5) TMI 626

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....THE APPELLANT : SHRI S.C.JANA, SPECIAL COUNSEL FOR THE RESPODENT : SHRI D.GHOSH, CA ASSISTED BY H.JAJODIA, CA JUDGEMENT PER DR. D.M.MISRA Heard both sides. This Appeal is filed by the Revenue against the Order-in-Original No.4/COMISSIONER/CE/KOL-VII/ADJN/2005/ Dated 19.10.2005 passed by Commissioner of Central Excise, Kolkata-VII. 2. At the outset, ld. Consultant for the Responde....

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.... a case where the Chief Commissioners have differed on the issue of acceptance or filing appeal against the ld. Commissioner's order. The relevant portion of the impugned Review Order is as under: The Chief Commissioner of Central Excise, Kolkata, one of the members of the Reviewing Committee, found the aforesaid order as acceptable. The above Order-in-Original has been scrutinized by me and I ....

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....d and not sustainable under law. (c) The Adjudicating Authority in his order relied upon Note 2 of the Section XVI for the purpose of classification of PVC formed sheet. In fact, it is applicable for the classification of parts under different Sub-heading of Chapter 84 and 85. It is not applicable in the facts and circumstances of this case. (d) The classification of the PVC formed sheets ca....

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....s Pragati Silicones (P) Ltd. 3) 2001 (130) ELT 861 (T) in the case of M/s Prakash Manufac. Indus. I, A.S.R. Nair, Chief Commissioner of Central Excise & Customs, Shillong, one of the members of the Reviewing Committee, therefore, in exercise of the powers vested in me under Section 35E(1) of the Act, directs the Commissioner, Central Excise, Kolkata I Commissionerate to apply to the CESTAT f....