2017 (5) TMI 1710

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....ommissioner (AR) ORDER V. Padmanabhan, J. 1. The issue involved in both the appeals filed by Revenue is the same and hence both the appeals are disposed of in this common order. Appeal No. E/963/2003, was heard on 1-5-2017 and appeal No. E/677/2004 was heard on 2-5-2017. The respondent is a manufacturer of iron and steel products falling under Chapter 72 of the CETA, 1985. In the process of man....

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....e took the view that the goods are classifiable as coal under sub-heading 2701.00 which is liable to 'nil' rate of duty at the relevant time. Accordingly he has allowed the appeals. Aggrieved by the said decision, Revenue has filed the present appeals. 2. With the above background, we heard Shri Parasivamurthy, N.K., Deputy Commissioner (AR) for the appellant. None appeared for the respon....