2001 (1) TMI 139

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....er : Justice K. Sreedharan, President]. - Respondent, M/s. Perfect Stoneware Pipes, Jabalpur, are engaged in the manufacture of stoneware pipes falling under Chapter 69. According to them, the pipes are salt glazed covered by Notification No. 39/97-C.E. dated 30-6-1997. As per that notification, the said product was subject to nil duty. The departmental authorities took the stand that the goods ma....

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....authority, namely, the Assistant Commissioner. Accordingly, he dropped the proceedings initiated by the issue of the show cause notices by passing Order-in-Original No. 157/DEM/98 dated 13-11-1998. Department was not satisfied with the said order. They took up the matter in appeal before the Commissioner (Appeals), Bhopal. The Commissioner dismissed the appeal as per Order-in-Appeal No. 708-CE/BPL....

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....he procedure adopted by the respondent was not salt glazing the wares. In the absence of such material, we are clear in our mind that the Revenue has brought this matter before this Tribunal without even an iota of evidence to support their contention. 3. Learned counsel representing the respondent submitted that after the disposal of the appeal by the Commissioner, the wares manufactured by th....

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....Khurja. Apart from stating that a test book gave another method of glazing, namely, slip glazing to wares similar to those manufactured by the respondent. Department did not care to examine whether the process known as slip glazing was resorted to by the respondent. Commissioner in his order passed on the appeal filed by the Revenue came to the conclusion that the wares manufactured by the respond....