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TMI Blog1999 (3) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : P.C. Jain, Vice President]. COD application is for filing of supplementary appeal arising out of the impugned order which has disposed of two appeals. Having regard to the practice of the Tribunal, we condone the delay in filing the supplementary appeal because their original appeal was filed in time. 2.Briefly stated facts of these cases are as follows :- 2.1 The respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lcium carbide extended the benefit of Notification No. 217/86. The Assistant Collector, however, classified the goods under TSH 7308.90 as claimed by the assessee. 2.2In short, the proceedings in the show cause notice issued by the Revenue were dropped. 3.The respondents herein thereafter filed an appeal. Although the order-in-original was in favour of the respondents in toto the Advocate Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the classification under TSH 7308.90 has not given any opinion whether TSH 7326.90 is correct or not. It has also been pointed out in the appeal memo that steel casing is used as a container to hold carbon electrode paste while the steel sheets have various usages. It is, therefore, urged that TSH 7308.90 was the correct classification for the period prior to 1-3-1988. This ground has been ur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, we observe that the whole issue is only academic; even the issue before the Collector (Appeals) was academic in nature. The main issue before the Assistant Collector, as pointed out in the show cause notice, was regarding the extension of benefit of Notification No. 217/86. That benefit had been extended by the Assistant Collector in his order-in-original. There was, therefore, no reason for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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