2004 (11) TMI 370

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r per : P.G. Chacko, Member (J) (Oral)]. The original authority confirmed a demand of duty of Rs. 61,509/- against the assessee on Red Mud cleared during the period June, 2000 to March, 2001, after holding the item to be excisable and classifiable under sub-heading No. 2621.00 of the CETA Schedule, attracting duty at the rate of 16% ad valorem. It raised two other similar demands on the as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arkfed Vanaspathi and Allied Industries v. Commissioner of Central Excise, Chandigarh [2000 (116) E.L.T. 204 (Tribunal)]. We have heard the JDR also, who reiterates the findings of the original authority and the first appellate authority. 2. After considering the submissions, we find that there seems to be a parallel between the instant case and that of Markfed Vanaspathi and Allied Industries a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X