2008 (3) TMI 231

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Advocate, for the Appellant. Shri Vineet Ohri, Jt. CDR, for the Respondent.  [Order per : chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. In the case of the appellants the Hon'ble Supreme Court decided against the appellants holding the impugned goods chargeable to higher rates of duty leading to payment of the differential duty by the appellants. The decision of the Hon'....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion Bench of the Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. v. UOI- 1997 (89) E.L.T. 247 (S.C.). 3. We find that the case of the appellant was taken up to the Hon'ble Supreme Court and it has been decided against them and as such, the matter has reached finality leading to payment of additional duty by the appellants. In the case of Goodyear, where a contrary decision has bee....