9911796707
TMI Blog1996 (10) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... Vice President]. This is a department s appeal filed w.r.t. the Order-in-Appeal No. 69/90 (M)(D) dated 17-8-1990. 2. The respondents have sent written submissions in which they have mentioned inter alia that they have preferred an appeal against the same impugned order on the question of eligibility for refund before SRB which has also ordered it to be transferred to Delhi to be taken up w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the ld. Collector w.r.t. the AC s refund order dated 30-10-1989. It is also observed that the A.C. had passed this order taking into account the order of Collector of Central Excise (Appeals), Madras No. 151/89 to 157/89, dated 21-7-1989 re-classifying the product under Chapter 3506.00 C.E.T. and holding that the duty was paid under protest. As such he had sanctioned the refund. 5. It is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture similar to the Respondents herein. Therefore, the classification ordered in the aforementioned decision will apply to this case also. 7. This can only be considered to mean that the Collr. (Appeals) has in the impugned order rightly taken note of the fact that the issue has already been settled by the order of his predecessor (which in turn was based on a Tribunal s order) and therefore, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 30-10-1989 and which has been referred to in the impugned order of the Collector (Appeals). 9. In the circumstances, nothing survives for consideration at this stage insofar as the classification of the product is concerned. We may however, clarify that in the Memorandum of appeal, the department has in the narration of the brief facts of the case also referred to the issue relating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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