9911796707
TMI Blog2018 (6) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Shri M H Patil, Advocate for respondent ORDER Appeal has been filed by Revenue against Order-in-Appeal No: SB(74)74/M-I/2009 dated 8th September 2009 of Commissioner of Central Excise (Appeals), Mumbai Zone I, who has set aside the order of the original authority that had confirmed recovery of duties of central excise amounting to Rs. 23,79,096/-, along with interest thereon, and imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mats and other mosquito repellants was, thereafter, substituted by 'all goods', that, while all insecticides could be used as mosquito repellants, the contrary does not hold good and that the product was described as intended for use against all insects, the specific description in the notification prior to 1st March, 2003 would not. apply to 'FINIT'. 4. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority and the bald assertion of findings in the order of the original authority, nothing else has been adduced. The decision the Tribunal cited by Learned Authorised Representative, Aero Industries v. Commissioner of Central Excise, Vapi [2006 (204) ELT 61 (Tri.Mumbai)], did distinguish between 'insecticides' and 'mosquito coil' thus '3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellent in aerosol, but could be a killer cannot be accepted.' 7. The arguments of the Learned Authorised Representative are that the explanatory notes includes repellants among insecticides and that the description in the abatement notification specifies mosquito coils, mats and other mosquito repellants of chapter 3808 10. 8. Having considered the various submissions, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustries may not serve in the present dispute as the impugned product is, undisputedly, mosquito repellant. It is not the case of Revenue that 'FINIT' is exclusively, and primarily, a mosquito repellant. Furthermore, the grounds of appeal by mere repetition of the order of the original authority do not advert to or serve to counter findings of the first appellate authority, who is hierarc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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