2017 (8) TMI 828

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....etitioner : T.Ramesh For The Respondents : Mr. A. P. Srinivas ORDER Heard Mr. T. Ramesh, learned counsel for the petitioner and Mr. A. P. Srinivas, learned Senior Panel Counsel for the respondents. 2. The petitioner, in this writ petition, challenges an order passed by the first respondent, Commissioner of Central Excise (Appeals) dated 15.11.2002, confirming the order passed by the second re....

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...., the second respondent therein, by order dated 13.08.1992, classified the goods under Heading 3920.31 and on an appeal, the Collector (Appeals), by order dated 17.12.1992, remanded the matter for fresh consideration. In the mean time, budgetary changes were introduced in the year 1993-94 budget and the assessee filed a classification list dated 02.04.1993, which was modified by the Assistant Coll....

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.... assessee will have the benefit under Heading 4823.90. 5. A similar issue arose in the petitioners own case in respect of another show cause notice dated 10.12.1993 and on an appeal, the Appellate Authority by order dated 09.11.1994 held that the product manufactured by the petitioner is an article of paper classifiable under sub-heading 4823.90 and not under 3920.31. Thus the order passed in the....

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....nt to notice is that so far as the period up to the date of the Court order is concerned, already covered by a decision of this Court, wherein the Court recorded the stand of the Collector and then passed an order giving the benefit under the Chapter Heading 4823.90. Same is the finding rendered by the Commissioner (Appeals) in the assessee's own case vide order dated 09.11.1994. Thus, by virt....