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TMI Blog1998 (3) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... nts in this case were manufacturing polyurethane foam blocks. During such manufacture scrap termed as side skin, top skin, bottom skin, shredding, patti, etc. arose. These were sought to be classified under Heading 3915 read with Notification No. 54/88. The assessees also claimed the benefit of Notification No. 175/86 on the ground of their being a small scale industry. Later a show cause notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icles were known in the market as articles and were so traded. He, therefore, set aside the order of the Assistant Collector against which decision the present appeal is before us. 2. The appellants requested for disposal on merits. Shri A.K. Madan, SDR at first claimed that there was nothing on record that the assessees had complied with the order and had deposited the differential duty which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority is bound by the judgment given on a particular issue by a senior appellate forum. We find that the Collector erred in not following the order of the Tribunal. We, therefore, allow this appeal, set aside the order and direct consequential relief if any. 4. [Assent per : Jyoti Balasundaram, Member (J)]. - While agreeing with the order recorded above, we wish to add that in a case where the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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