2017 (8) TMI 632

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..... issed - decided against Revenue.
Shri Anil Choudhary, Member (Judicial) And Shri Anil G. Shakkarwar, Member (Technical) For the Appellant : Shri Rajeev Ranjan (Joint Commissioner) A.R. For the Respondent : Shri Anurag Mishra (Advocate) ORDER Per : Anil Choudhary Above stated appeal has been filed by Revenue arising out of common Order-in-Appeal No.212, 213, 214-CE/APPL/KNP/2011 dated 02/08/2011 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2. The brief facts of the case are that in the said appeal is respondent namely; N.K. Laminators P. Ltd. was issued with Show Cause Notices. The respondent was engaged in the manufacture of Indian Kattha which is also called as 'Catechu'. It appeared to Revenue tha .....

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..... oner Central Excise Meerut-II vide C. No. V(15)Adj./M-II/JWP/56/08 & 140/08 dated 18/05/2009 and other order vide C. No. V(15)Adj./Meerut-II/IWP/70/09 dated 11/01/2010, have confirmed the demand of duty and decided the classification of Indian Kattha under 1404 and Catechu obtained from Gambier extract of Catechu like substance under Chapter Sub-heading 13019 of Central Excise Tariff Act, 1985 and that M/s Indian Wood Products Co. Ltd., has filed appeal against the said both Orders-in-Original dated 18/05/2009 & 11/01/2010 before this Tribunal and no stay has been granted and matter is still pending before Tribunal for final order and that since the issue is pending before the higher forum lower authority should have followed judicial disci .....

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..... respondents has also submitted that this Tribunal through Final Order No.70009/2017-EX [DB] dated 04/01/2017 in Appeal No. E/58482/2013-EX [DB] in the case of M/s Indian Wood Products Co. Ltd. has held that the goods manufactured by M/s Indian Wood Products Co. Ltd. during the relevant period were classifiable under Tariff Item No.14049050 and further argued that Revenue has in its grounds of appeal has already qualified that the issue of classification in the present appeals and that in the case of M/s Indian Wood Products Co. Ltd. was identical. Therefore, the appeal filed by Revenue may be rejected. 6. Having considered the rival contentions and on perusal of the facts on record, we find that though the outcome of appeal filed in respec .....

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