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2007 (5) TMI 180 - AT - Central ExciseAppeal was partly decided by the majority order that the impugned process amounted to manufacture and the matter was directed to be listed for deciding the issue of classification - against the said order the appellants have filed an appeal before SC - the question of classification would be relevant only after the issue of manufacture is finally settled by the Apex Court - Application for Restoration of Appeal is allowed and the appeal is transferred to the Call Book
Issues:
1. Restoration of appeal due to non-prosecution. 2. Decision on classification issue pending Supreme Court judgment on manufacture issue. Analysis: 1. The appeal was dismissed on 11-8-2005 due to non-prosecution as the Appellants were not present, claiming they did not receive any hearing notice. The appellants filed an application for restoration, which was allowed after a satisfactory explanation, leading to the appeal being restored to its original number for immediate hearing. 2. The majority order of 14-1-2003 decided that the impugned paper, subjected to printing and cutting, amounted to manufacture, a decision challenged by the Appellants. The Appellants' appeal in the Hon'ble Supreme Court is pending, and both sides agreed that deciding the classification issue before the Supreme Court's decision would serve no purpose. The Appellants argued the goods are not a manufactured product, suggesting classification under headings 49.01 or 48.21 with nil duty rates, while the Department contended for classification under sub-heading 4823.19 with excise duty. The Tribunal decided to transfer the appeal to the Call Book, awaiting the Apex Court's final decision on the manufacture issue before addressing the classification matter. In conclusion, the Tribunal allowed the Miscellaneous Application for Restoration of Appeal, transferring the appeal to the Call Book until the Supreme Court decides on the manufacture issue, emphasizing that classification would only be addressed post the Apex Court's ruling.
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