2017 (1) TMI 348

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..... delay having been allowed vide order of date passed on Delay Condonation Application, let appeal be registered with regular number and old number shall also be continued to be shown in bracket for ding out details of case, whenever required by parties with reference to either of the two numbers. 2. As requested by learned counsel for parties, we proceed to hear and decide this appeal. 3.&em .....

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..... ed on its earlier judgment in the case of Jibran Overseas decided on 8-4-2015 [2015 (329) E.L.T. 489 (Tribunal)] holding that MoEF permission is not required for clearance of old and used tyres; and that since, the used tyres directly reusable, are excluded from entry B-3140. In the instant case Revenue has not properly interpreted definition of B-3140 in arriving at the conclusion that MoEF certi .....

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