2008 (2) TMI 96

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..... the combination pack – paid duty of excise on ‘shoe polish’ when separately cleared from their factory – hence ground raised by the Revenue whether ‘shoe polish’ was excisable or not, is irrelevant to the substantive issue - E/55/2001 - 118/2008 - Dated:- 20-2-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per: P. G. Chacko, Member (J)]. -1. This appeal of the .....

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..... peals). 2. In the present appeal of the Revenue, the sole ground raised by the appellant is that the lower appellate authority did not examine the question whether 'shoe polish' was excisable or not. The decision of the lower appellate authority has not been challenged on any other ground. We have heard ld. SDR for the appellant and ld. Counsel for the respondents. 3. After considering the .....

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