9911796707
TMI Blog2008 (7) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under 3950.90, we are of the considered view that the findings arrived by the Commissioner (A) are correct - duty cannot be imposed - appeal dismissed - decided against Revenue. - E/1523/2003 and E/CO-324/2003 - A/697-698/2008-WZB/C-II/(EB) - Dated:- 23-7-2008 - S/Shri M.V. Ravindran, K.K. Agarwal, JJ. REPRESENTED BY :Shri N.A. Sayed, JDR, for the Appellant. Shri T.C. Nair, Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts on record, findings in the impugned order, submissions by the appellant and law material to the dispute. The facts and issues appearing on record are confusing. It would appear from the SCN that the dispute rested on the consideration whether the resultant bye-product, containing mixture, of moisture unreacted DMT, Oligomers, Methnol, colouring impurities, D.E.G., would continue to be cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that the Department itself was not confident of its own stand on classification, the allegation of the contravention of the procedural law in accountal, and non-filing of forms of declarations for the said product with reference to CSH 3915.90 of Central Excise Schedule does not arise. Penalty is also not maintainable and therefore, set aside. 4. As against these findings as reproduced ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... categorically provides for modification of order, as he thinks just and proper, after making such further inquiry as was necessary. 3. However, Commissioner (A) has erred in setting aside the OIO its entirety, rather than upholding the duty liability under appropriate tariff heading as noted in para 7 of the subject order in appeal. 4. Therefore, an appeal against impugned order in appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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