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1996 (11) TMI 152

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..... This is a stay application filed by the Department w.r.t. the order-in-appeal passed by the Collector of Central Excise (Appeals), Chandigarh dated 4-4-1991. 2. A notice for todays hearing has been issued to the respondents. However, neither any appearance has been caused nor there is any other communication requesting for adjournment or otherwise on record before us. In the circumstances, w .....

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..... appeal before the Collector of Central Excise (Appeals), Chandigarh who vide her order-in-appeal dated 4-4-1991 set aside the A.C s communication dated 27-5-1988 and decided that the said goods were classifiable under sub-heading 3003.30. 5. It was the Department s contention that the AC s appealable order had been passed earlier on 20-4-1988 and communicated on 9-5-1988. The subsequent letter .....

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..... e classification under 3003.30. 8. We observe that prima facie the Department has got a strong case on both counts. Once the A.C. had already passed an appealable order, any subsequent communication in the form of letter dated 27-5-1988 does not appear to be appealable decision or order. 9. That apart as regards the classification also it is observed that the definition of medicament as indica .....

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