2017 (4) TMI 208

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..... vor of appellant. - E/57357/2013 - Final Order No. A/61382/2016-EX(DB) - Dated:- 16-9-2016 - Shri Ashok Jindal, Member (J) Shri Sudhir Malhotra, Advocate, for the Appellant. Shri G.M. Sharma, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order demanding duty. 2. The facts of the case are that the appellant is engaged in the manufacture of v .....

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..... ant by classifying their goods under Chapter 69 of the Central Excise Tariff Act, 1985. Aggrieved with the said order, the appellant is before us. 3. Learned Counsel for the appellant submits that it is a fact based case to ascertain whether the appellant is manufacturing ceramic tiles or not. Therefore, the case can be decided on facts alone. 4. Learned AR took objection as it is case of cl .....

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..... ction bricks and the Government of Punjab is registering these brick-kilns under the provisions of the East Punjab Control of Bricks Supplies Act, 1949, which is to provide control over the distribution and supply of bricks with a view securing equitable distribution of bricks to the public at reasonable prices. In the present facts of the case and in the absence of anything contrary, thereto, I h .....

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