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TMI Blog2012 (2) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... in issuing the impugned show cause notices and also the further confirmation of said notices vide orders passed by the adjudicating authority, the appellate authority and the Tribunal. Therefore, revenue would not be entitled for any relief – Appeal dismissed. - Civil Appeal Nos. 5562-5563 OF 2003, Civil Appeal No. 3863 OF 2007 - - - Dated:- 9-2-2012 - H L Dattu and Anil R Dave, JJ. For Appellant: Mr R P Bhatt, Sr. Adv. Mr Rajiv Nanda, Adv. Mr K Swami, Adv. Ms Shipra Ghosh, Adv. Mr A K Sharma, Adv. Mr B Krishna Prasad, Adv. For Respondent: Mr Gaurav Goel, Adv. Mr Mahesh Agarwal, Adv. Mr Rishi Agrawala, Adv. Mr Amit Kumar Sharma, Adv. Mr E C Agrawala, Adv. JUDGEMENT C.A. Nos.5562-5563/2003 1. These appeals are direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion requires to be classified under Chapter Sub-heading 4407.1O of the Act and rate of duty would be levied at 10 per cent as the activity carried out by the assessee amounts to manufacture. Aggrieved by the aforesaid classification of the product in issue at 10 per cent rate of duty under Chapter Sub-heading 4407.10, the assessee had carried the matter in an appeal before the first appellate authority, who, by its order No. GS/132/B.III/97 dated 16.5.1997 had accepted the assessee's stand that the rate of duty leviable on the product in issue is nil rate of duty. For the reasons best known, that order of the appellate authority has attained the finality. 3. We need to notice yet another feature in these appeals that in the meantime, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 16.5.1997. In the said order, the first appellate authority has given a finding that the product Bitulux Insulation Board is identical to the Insulation Board which finds a place under Chapter Heading 4407.10. The appellate authority has also observed in its order that the Assistant Commissioner (Adjudicating Authority) was not justified in treating the process of conversion of Insulation Board into Bitulux Insulation Board as a manufacturing activity. 7. Since the revenue has not questioned the correctness or otherwise of the findings on the conclusion reached by the first appellate authority vide its order dated 16.5.1997 in GS/132/B.III/97, it may not be open for the revenue to contend that the adjudicating authority was justified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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