2008 (1) TMI 809

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..... . [Order per : T.K. Jayaraman, Member (T). Revenue has filed this appeal and application for stay in respect of the impugned order of the Commissioner (Appeals). The issue involved is leviability to special excise duty of the goods manufactured by the respondents after 2005. There is no dispute for the period prior to 2005 when the respondents were discharging the special excise duty. Wi .....

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..... the Commissioner (Appeals) is legal and proper. She also stated that the respondents had filed cross appeal No. E/2726/07. 2. On a careful consideration of the matter, we find that the respondents prima facie have a strong case in their favour as their product admittedly is classifiable under 2106 9050 in terms of the first schedule and this tariff item does not find mention in the second sched .....

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