2013 (9) TMI 776

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....Agrawal For the Respondent :- B.K.S. Raghuvanshi, Sr.Sc ORDER We have heard Shri Ashutosh Agrawal and Shri Anubhav Chandra for the petitioner. Shri B.K.S. Raghuvanshi appears for Central Excise Department. The petitioner is registered under the Central Excise Act and is engaged in manufacturing of 'Tents' nomenclated as 'Tent Extendable' falling under Chapter 63 of the Central Excise Tariff an....

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....r filed appeal under Section 35B before the Central Excise and Service Tax Appellate Tribunal, which has been dismissed on 14.1.2003 on the ground that it is not maintainable in view of the judgment of the Tribunal in Ritzbury India P. Ltd. reported in 2007 (212) ELT 46 (Tri.-Chennai) and Sapta Shrungi Steel Rolling Mills P. Ltd. reported in 2008 (231) ELT 192 (Tri.-Mum.). It is submitted by lear....

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.... cords, labels, elastic tapes, zip fasteners and similar items used for stitching, fastening, holding or adornment of materials other than cotton. It is submitted by learned counsel for the petitioner that in making tents the petitioner is using aluminium pipes and joints, which are cleared as tent extendable and are used for holding tents. The findings recorded by the Tribunal in Standard Niwar ....

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....tching, fastening, holding or adornment of materials other than cotton is also mention4ed. We find that the aluminum pipes and joints cleared along with the tent extendable are used for holding of the tents. We also take note of the fact that the Commissioner (Appeals), Kanpur in case of V.K. Brothers & Others in his Order-in-Appeal No.19-22/CE/APPL/KNP/2011 dated 28.1.2011 has taken a view granti....