2007 (5) TMI 104

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..... ssee under Heading 26.02 - Held that department contention was correct and demand and penalty sustained
[Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the appeal against the order of the Commissioner of Central Excise (Appeals), upholding the adjudication order passed by the Joint Commissioner of Central Excise, confirming a duty demand of Rs 50 25 397/- raised .....

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..... nd therefore not liable to excise duty. The authorities below have relied upon the fact that the appellants did not challenge the classification of their product under Heading 26 to confirm the demand; however, the authorities below have not accepted the classification under Heading 26 as initially claimed by the appellants but classified the goods under Heading 79, against which the assessees had .....

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