2016 (12) TMI 1261

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....hawla, Advocate for the Appellant (s) Shri Rajeev Ranjan, Joint Commr. (A.R.) for the Department Per Mr. Anil G. Shakkarwar: The present two appeals are arising out of common impugned Order-in-Original No. 21/Comm./M.P./2006 dated 31.07.2006 and therefore, they are taken together for decision. 2. The brief facts of the case are that M/s Superior Fabrics (M/s SF) were engaged in the manufacture....

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....demand differential Central Excise Duty amounting to Rs. 37,09,887/- + Education cess of Rs. 74,198/-. The issue was adjudicated through Order-in-Original No.21/Commr./MP/2006 dated 31.07.2006. The Original Authority has confirmed the demand by classifying the said goods under Tariff Item No.4202 19 90 and imposed equal penalty. Through the said order-in-Original, personal penalty of Rs. 1 lakh wa....

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....the present case. We therefore, following the said Final Order by this Tribunal, hold that "Pack with aluminum frame", "Haversack", "Pouches Ammunition" and "Frog Bayonet" are classifiable under Sub Heading 4202 of Schedule to Central Excise Tariff Act, 1985 and Belt Waist is classifiable under Sub Heading No.63.07 of the said Schedule. We find that there was no justification in imposing penalties....