2017 (12) TMI 691

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.... (Technical) Shri Atulya Kishore, Advocate for Appellant Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.53-CE/APPL/NOIDA/11 dated 28/02/2011 passed by the Commissioner of Central Excise & Customs (Appeals), Noida. 2. The brief facts of the case are that the appellants were engaged in produ....

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....ough Order-in-Original dated 03.09.2010 wherein the original authority has held that the goods in question were chargeable to the duty of Central Excise. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The Learned Commissioner (Appeals) decided the appeal through the impugned Order-in-Appeal. The learned Commissioner (Appeals) relied on the ruling of Apex Cou....

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.... was rejected. Aggrieved by the said order, appellant preferred appeal before this Tribunal. 3. Heard the learned Counsel for appellant who has submitted that the half-life period of the isotope is 109.8 minutes and that if the goods manufactured are not administered within 109.80 minutes then the goods remain of no use and therefore, they cannot be marketable anywhere else. He further argued t....