9911796707
TMI Blog1991 (7) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... hatnagar, Vice President]. This is an appeal against the order of Collector (Appeals), Calcutta. 2. We have gone through the appeal memorandum as well as the C.Os. and heard both the sides. 3. The basic issue involved in this case is as to whether UF Resins and PF Resins produced for being utilised in the manufacture of Plywood was an excisable commodity. 4. The department has come up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Central Excise (Appeals) dated 20-2-1991. 9. We have considered the submissions of both the sides both oral as well as written. 10. We observe that the department has not produced any evidence to show that UF/PF solutions produced in the plywood factories for being used captively in the process of manufacture of plywood are manufactured products or commodities common bought and so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department has not been able to produce or show any direction or order of the Hon ble High Court of Guwahati staying the present proceedings before us. No order contrary to the one cited by the learned Counsel for the respondent and relied upon by the Collector (Appeals) has even been cited and there is no reason for a different view. Hence, respectfully following the Hon ble Calcutta High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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