1997 (6) TMI 231

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..... RESENTED BY : Shri M. Haja Mohideen, JDR, for the Appellant. None, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - The short question in these two cases is related to excisability of sawn timber and waste arising therefrom. The Collector (Appeals) while deciding the issue has relied upon the decision of the Tribunal in the case of M/s. Sanghvi Enterprises v. CCE as per Order .....

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..... iable to Central Excise duty. Since this issue has already been considered by the Tribunal in the aforesaid cases, we are not inclined to take a different view. The ground urged by the ld. DR that the matters are pending before the Supreme Court is not convincing to admit or allow the appeal as urged by the department. Accordingly we uphold the impugned order in both the cases and in the result, t .....

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