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TMI Blog2014 (2) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... t the impugned paper was only waste paper chargeable to lower rate of duty under CTH 4707.90 and not under CTH 48, while allowing the appeal on the valuation issue he had specifically stated that the original authority had not categorically held the impugned paper to be serviceable paper. - earlier order of the lower appellate authority has attained finality in the absence of any appeal against it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the last paragraph, the lower appellate authority allowed the appeal setting aside the Order-in-Original including the redemption fine and penalty imposed. The respondents filed a refund claim on the belief that their appeal in entirety has been allowed claiming a refund of Rs.3,10,769/-. The Department reviewed the said Order-in-Appeal and obviously accepted the same and did not tile any furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, the Department is in appeal now. 3. Though the lower appellate authority did not specifically allow the appeal of the respondents regarding their claim that the impugned paper was only waste paper chargeable to lower rate of duty under CTH 4707.90 and not under CTH 48, while allowing the appeal on the valuation issue he had specifically stated that the original authority had not categoric ..... X X X X Extracts X X X X X X X X Extracts X X X X
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