2018 (6) TMI 75

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....sija, Superintendent (AR) for appellant Shri M H Patil, Advocate for respondent ORDER Appeal has been filed by Revenue against Order-in-Appeal No: SB(74)74/M-I/2009 dated 8th September 2009 of Commissioner of Central Excise (Appeals), Mumbai Zone I, who has set aside the order of the original authority that had confirmed recovery of duties of central excise amounting to Rs. 23,79,096/-, a....

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.... 1^st March 2003, specific to mosquito coils, mats and other mosquito repellants was, thereafter, substituted by 'all goods', that, while all insecticides could be used as mosquito repellants, the contrary does not hold good and that the product was described as intended for use against all insects, the specific description in the  notification prior to 1^st  March, 2003 would no....

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....ess than categorical description in the order of the first appellate authority and the bald assertion of findings in the order of the original authority, nothing else has been adduced. The decision the Tribunal cited by Learned Authorised Representative, Aero Industries v. Commissioner of Central Excise, Vapi [2006 (204) ELT 61 (Tri.Mumbai)], did distinguish between 'insecticides' and &#39....

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.... in the aerosol mode or coil mode, it could not be a repellent in aerosol, but could be a killer cannot be accepted.' 7.  The arguments of the Learned Authorised Representative are that the explanatory notes includes repellants among insecticides and that the description in the abatement notification specifies mosquito coils, mats and other mosquito repellants of chapter 3808 10. 8.&nbs....