2006 (8) TMI 187

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.... These appeals are directed against Final Order Nos. A/141-144/WZB/ 2005/C-I, dated 17th February, 2005 in Appeal Nos. E/55-58/2000-MUM passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (for short "the Tribunal") wherein and whereby the Tribunal while accepting the appeals filed by the assessee respondents, set aside the order passed by the Commissioner o....

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....ter Heading 59.09 read with Notification Nos. 53/65-C.E. and 92/94-C.E., dated 20th March, 1965 and 25th April, 1994 respectively. 2. The two points to be decided in the present appeals are (i) whether the article under consideration is to be classified under Chapter Heading 68.07, as contended by the revenue or under Chapter Heading 59.09, as contended by the assessee; and (ii) whether the pro....

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....iew that if an earlier order is not appealed against by the Revenue and the same has attained finality, then it is not open to the Revenue to accept judgment/order on the same question in the case of one assessee and question its correctness in the case of some other assessees. The Revenue cannot pick and choose. [See : Union of India & Others v. Kaumudini Narayan Dalal & Another [2001 (10) SCC 23....

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.... opposite stand in this case. If we were to permit them to do so, the law will be in a state of confusion and will place the authorities as well as the assessees in a quandary." 8. Accordingly, we affirm the finding recorded by the Tribunal to the effect that the article under consideration would be classifiable under Chapter Heading 59.09 and the assessee would be entitled to the exemption fro....