2008 (1) TMI 32

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....ember (Judicial) The demand of duty stands confirmed against the appellant by the impugned order of Commissioner by classifying the Agglomerated Marble Slabs & Tiles under sub heading 68.07 and denying the exemption under Notification No.59/90 and No.36/94-CE.  The matter was earlier remanded by the Tribunal to the Commissioner after taking note of the appellant's submission that the deman....

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.... OIA No.CS-93/BRD/96, dt.1.5.96 passed by CCE(Appeals), the same got merged with appellate order and once OIA No.CS-93/BRD/96 dt.1.5.96 was set aside by the Tribunal vide its Order No.C-II/2596/WZB/02, dt.24.8.02, the Assistant Commissioner's order dt.30.10.95 also becomes null and void.  In view of this position, the question as to whether the demand of duty amounting to Rs.91,12,914.88 in r....

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....le slabs", which are flat agglomerated marble pieces of more than 2" x 2"size could also be called "Mosaic Tiles", was never an issue." 3.         From the Commissioner's order, it is seen that the Assistant Commissioner's order dt.30.10.95 was confirmed by the Commissioner (Appeals) vide Order dt.1.5.96 and the same was upheld by the Tribunal vide Order ....

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....f the Assistant Commissioner has become null and void on account of further proceedings before the Commissioner (Appeals) and Tribunal are not correct in as much as the earlier order of the Assistant Commissioner does not get wiped out when the same is taken in appeal before the higher appellate forum. The order by the original adjudicating authority gets merged with the order of the appellate aut....