9911796707
TMI Blog2008 (1) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... igher appellate forum - E/3921/2005 - A/148/2008-WZB/AHD - Dated:- 30-1-2008 - CORAM: MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) MR. M. VEERAIYAN, MEMBER (TECHNICAL) Per: Mrs. Archana Wadhwa, Member (Judicial) The demand of duty stands confirmed against the appellant by the impugned order of Commissioner by classifying the Agglomerated Marble Slabs Tiles under sub heading 68.07 and deny ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gglomerated marble slabs during the period from March 1993 to July 1995. However, once this order was upheld by OIA No.CS-93/BRD/96, dt.1.5.96 passed by CCE(Appeals), the same got merged with appellate order and once OIA No.CS-93/BRD/96 dt.1.5.96 was set aside by the Tribunal vide its Order No.C-II/2596/WZB/02, dt.24.8.02, the Assistant Commissioner's order dt.30.10.95 also becomes null and void. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat order and the subsequent appellate proceedings the issue as to whether the "agglomerated marble slabs", which are flat agglomerated marble pieces of more than 2" x 2"size could also be called "Mosaic Tiles", was never an issue." 3. From the Commissioner's order, it is seen that the Assistant Commissioner's order dt.30.10.95 was confirmed by the Commissioner (Appeals) vide Order dt.1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Assistant Commissioner has become null and void on account of further proceedings before the Commissioner (Appeals) and Tribunal are not correct in as much as the earlier order of the Assistant Commissioner does not get wiped out when the same is taken in appeal before the higher appellate forum. The order by the original adjudicating authority gets merged with the order of the appellate aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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