2006 (2) TMI 57

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..... o. E/556/2003 - Final Order No. 274/2006, - Dated:- 6-2-2006 - [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal 7/2003-C.E., dated 10-3-2003 passed by the Commissioner of Customs Central Excise (Appeals), Trivandrum. 2.The impugned order has been passed consequent to the Final Order passed by CEGAT which remanded the matter whether to examine wh .....

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..... f furniture on the basis of CT3 certificate issued by the department. Later it was found that the above-mentioned items would not be entitled for the benefit of Notification No. 123/81, dated 2-6-81. Consequently, demand was confirmed. When the matter reached CEGAT Bangalore, the issue was remanded for de novo adjudication. The scope of the de novo adjudication is limited to fixing the duty liabil .....

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