2017 (5) TMI 1329

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....al Member Shri Siddeshwar Yelamali, Chartered Accountant For the Appellant Shri K.T. Pakshi Rajan, Asst. Commissioner (AR) For the Respondent ORDER Per S. S. Garg The appellant has filed these two appeals against the common impugned order dt. 23/09/2003 passed by the Commissioner(Appeals) whereby Commissioner(Appeals) has upheld the Order-in-Original and rejected the appeals of the ....

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....ls). Deputy Commissioner of Central Excise, Bangalore E-2 Division, reconsidered the issue after providing an opportunity of personal hearing and passed Order-in-Original No.99/02/E-2 dt. 09/12/2002 held that impregnated woven fabric is classifiable under chapter sub-heading 5903.29. The tubular bags manufactured by the appellants are entitled for Small Scale Industry exemption as provided under N....

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....ommissioner(Appeals) who rejected the appeal of the appellant and upheld the Order-in-original. Hence the appeal. 3. Heard both the parties and perused the records. 4.1. Learned consultant for the appellant submitted that the impugned order is not sustainable in law as the same is passed contrary to the provisions of the Act and binding judicial precedent. The matter pertains to chargeabilit....

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....) ELT 485 ] v. Bhor Industries Ltd. Vs. CCE [1989(40) ELT 280 (SC)] vi. CCE Vs. United Phosphorus Ltd. [2000(117) ELT 529 (SC)] 4.2. He further submitted that the learned Commissioner has failed to appreciate that the product in question is not marketable i.e. it is not bought and sold in the market but captively consumed in the manufacture of tubular bags. In fact, the appell....