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TMI Blog1992 (12) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants. Shri R. Santhanam, Advocate, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - These are stay applications and Supplementary appeals along with applications for condonation of delay in filing the Supplementary appeals filed by the Collector of Central Excise, Meerut seeking to stay the operation of the order of the Collector of Central Excise (Appeals), Ghaziabad d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplications. We take up the hearing of these appeals themselves on merits for the reasons that the issue is covered, with the consent of both the parties. 4. We have heard Shri M.K. Jain, learned DR and Shri Santhanam, learned Advocate for the respondents. The issue hereunder relates to - whether the broken tiles occurring during the manufacture of glazed tiles in the respondents factory are exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that cannot be the factor to consider the goods to be excisable. The learned DR pleaded before us that the department has gone in appeal before the Supreme Court against the decision of the Tribunal but he also says that there is no order of the Supreme Court staying the operation of the order of the Tribunal. In the circumstances, we hold that the ratio of the decision squarely applies to the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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