2008 (10) TMI 408

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..... the Respondent. [Order per : P.G. Chacko, Member (J)]. This appeal of the Revenue is against concurrent findings of the original authority and the first appellate authority. Both the authorities held that the goods cleared by the respondents from time to time against a single purchase order constituted paper making machine classifiable under SH 8439.10 of the First Schedule to the Centr .....

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..... bove, the Order-in-Appeal passed by the Commissioner (Appeals) deserves to be set aside by restoring the above Order-in-Original... It is pointed out that the Order-in-Original was also against the Revenue and that this appeal is against both the Order-in-Original and the Order-in-Appeal. We have also heard the counsel for the respondent. 2. After considering the submissions, we have found hard .....

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..... lief prayed for by the Assistant Commissioner (Appeals) can be partly allowed by restoring the Order-in-Original. 3. The order passed by the learned Commissioner (Appeals) is an eminendy speaking order covering the whole gamut of the issue and the same can only be sustained. In the result, the appeal is dismissed. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Central Excise .....

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