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TMI Blog2005 (1) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Sanyal, JDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. Heard Shri S.K. Bagaria, Sr. Advocate on the Stay Application filed by the Appellant. Shri Bagaria has submitted a written brief today which is taken on record. In the impugned order the Commissioner has changed the classification of poly coated paper manufactured by the appellant from Chapter 48 to Chapter 39. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sr. Advocate, further, submitted that this product was all along classified by the Revenue as falling under Chapter 48. He submits that the Appellant s products which were paper coated with plastic (excluding adhesives), were specifically covered under Heading No. 48.11. He also relied on the C.B.E. C. Circular issued in the year 1989 on the basis of which different Collectorate issued the Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars could not be applied in this case as the facts were already known to the Revenue. He also submitted that the proceedings in case of another similar manufacturer of poly coated paper having absolutely identical facts for the similar period and containing the similar allegations have been dropped by the same Commissioner. 3. Keeping the above submissions in view, he requests that an unconditio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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