2016 (12) TMI 133

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....ant  Shri Senthil Nathan, Representative of the Co. For the respondent    ORDER Contention of Revenue in this appeal is that "Cardiac Catheters" does not include "Stents". Ld. Commissioner (Appeals) misconceived and granted undue relief to the Respondent. According to Revenue, stent is understood as a device to open a closed artery or vein compressed due to blockage and dep....

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....and as catheters.  The authority below misconceived the meaning of catheters and stents  and granted undue relief to the respondent for no good reason and contrary to law.  Therefore, appeal of Revenue should be allowed. 2.  Respondent submits that there are two decisions of this Tribunal  in the case of CC, Chennai Vs. Indian Surgicals - 2009 (244) ELT 603 (Tri.-Chen.)....