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TMI Blog1999 (1) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... 808.90. 2. Against column No. 7 of the ROM application, the Collector submitted that the classification of the following products have not been considered : (a) Baby care cold sterilizer (3808.90) (b) Chloroscope (9031.00) (c) Uribilirubin stix (3822.00) The Revenue has also pointed out that there is an error apparent in the order with regard to the following two aspects which have not been dealt with by the Tribunal which were specifically raised in the Revenue appeal : (a) Computation of value of clearances to decide duty exemption slabs under Notification No. 77/85-C.E., dated 17-3-1985 and 175/86-C.E., dated 1-3-1986 during relevant period and confirmation of duty demand. (b) Confirmation of penalty imposed. 3. Detailed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limiting it to only Rs. 76,312 as against the total demand of Rs. 3,59,654.99. The Revenue had also challenged the imposition of penalty of Rs. 1000/- and sought for enhancement. The DR pointed out that the Tribunal has not given any finding on reduction of duty confirmed by the Additional Collector which had been challenged by the Revenue in Appeal No. E/1878/92. It was also pointed out that the final order in question mainly dealt with the appeal filed by the party in E/4619/92 which dealt with Chlorine tablets and Sodium hypochlorite with strong sodium hypochlorite solution and the final order of the Tribunal does not deal with the ground raised by the Revenue appeal and also pointed out the non application of mind by Additional Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has taken its clearance as can be seen from para 19 of the order, yet dispute pertaining to its correct classification was required to have been determined as the same is raised as a ground in the Revenue appeal. Further Additional Collector while giving duty computation and granting benefit of certain claims made by the party has reduced the demand from Rs. 3,59,564.99 to Rs. 76,312/- and imposed penalty of Rs. 1,000/- and the Revenue has challenged the various deductions given by the Additional Collector and the Revenue has sought for confirmation of duty demand of Rs. 3,74,548.60. In the final order of the Tribunal, the Tribunal has not given any finding on these aspects of the matter raised in the Revenue appeal but has merely dealt wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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