1996 (3) TMI 237

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..... [Order per : G.A. Brahma Deva, Member (J)]. These are two Appeals filed by the Department against the common impugned order passed by the Collector (Appeals) involving a common issue and therefore, they are clubbed together and are being disposed of by the common order. 2. Shri Vijay Singh, the learned Senior Departmental Representative appearing for the Revenue submitted that the issue .....

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..... e Department in deciding the issue. Shri Vinod Agarwal, learned Advocate appearing for the respondent submitted that the issue of excisability referred to the items in question has already been decided by the Tribunal as per Order No. 542/90-C, dated 29-5-1990 and accordingly, the Item in question is not excisable. He also submitted it is not correct to say that the Appeal filed by the Department .....

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