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TMI Blog2017 (3) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants are not bound to follow the classification decided by the order dated 24.12.2003 for the subsequent period - matter on remand to decide afresh classification in the light of evidence produced by the appellant and the eligibility of notification - appeal allowed by way of remand. - Appeal No. E/1537/06 - Final Order No. A/86053/2017-WZB/EB - Dated:- 23-2-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) None for Appellant Shri Ashutosh Nath, AC (AR) for Respondent ORDER Per Raju The appellants are engaged in the manufacture of Particle Boards including Veneered Particle Board. A demand show-cause notice was issued to the appellant denying the benefit of Notification No. 12/2004 ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings where Order-in-Original passed by the Commissioner dated 24.12.2003 where the Commissioner has held that veneered particle board is classifiable under heading 4406.30 and the exemption under Notifications No. 5/98, 5/99, 6/2000 and 3/2001 are not available to the same as the product is not 100% wood free. However, in the said order, the entire demand was dropped as the appellants were entitled to some other notification. It was argued that the said order does not settle the matter against the appellant, though appellant did not challenge the said order before any higher authority. It has been argued that the penalty has been wrongly imposed on the appellant as there was no mis-declaration on their part. 3. Learned AR relied on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 24.12.2003 and does not give any independent finding on the issue of classification. Moreover it is seen that in the Order-in-Original dated 24.12.2003 also in para 32 following was claimed by the appellant: - 32. As regards the product veneered particle board , the assessee at the time of personal hearing had produced the samples of this product and also attempted to differentiate between the veneered particle board obtained from the market and the product manufactured by them. They claimed that they had erroneously mentioned the nomenclature of their product as veneered particle board in their classification lists/declarations instead it is a variety of pre-laminated particle board. In these circumstances, we find that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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