2000 (9) TMI 336

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..... r : Lajja Ram, Member (T)]. - The respondents have prayed for decision on merits. 2.  We have heard Shri S.N. Singh, SDR who sugmits that the matter is covered in favour of the Revenue by the Tribunal decision in the case of Commissioner of Central Excise, Bombay v. Bimb of Side Division, 1999 (110) E.L.T. 963 (Tribunal). 3. We have carefully considered the matter. The respondents M/ .....

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..... 5 if exposed. Plates were not exposed and on the principle laid down by the Tribunal in the case of Commissioner of Central Excise, Bombay v. Bimb of Side Division, 1999 (110) E.L.T. 963 (Tribunal), we consider that the view taken by the adjudicating authority classifying the same under heading No. 37.01 was correct. 4. The demand involved is Rs. 1,371/-. In addition a penalty of Rs. 200/- w .....

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