2016 (11) TMI 691

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....: Shri G.M. Sharma, AR PER: ASHOK JINDAL The appellant is in appeal against the impugned order demanding duty. 2. The facts of the case are that the appellant is engaged in the manufacture of various kinds of tiles. An investigation has been conducted at the end of the appellant. All the process of manufacture was explained by the appellant but it was alleged that the appellant is manufac....

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....at it is a fact base case to ascertain whether the appellant is manufacturing ceramic titles or not. Therefore, the case can be decided on facts alone. 4. Learned AR took objection as it is case of classification, therefore, the matter is to be heard by the Division Bench of this Tribunal. 5. After considering the submission made by both sides, I find that it is not the case of classificatio....

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....13 wherein the Commissioner (Appeals) has observed: "I find that the appellants' brick kiln manufacturing normal construction bricks and the Government of Punjab is registering these brick-kilns under the provisions of the East Punjab Control of Bricks Supplies Act, 1949, which is to provide control over the distribution and supply of bricks with a view securing equitable distribution of br....