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TMI Blog2018 (8) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... again which has been adjudicated upon by the First Appellate Authority and if such ground is raised which has been already adjudicated upon then Revenue has to establish how the findings are not sustainable - there are no such arguments on behalf of Revenue to establish that the findings of First Appellate Authority are not sustainable - appeal dismissed - decided against Revenue. - APPEAL No. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Plaster of Paris (pharmaceutical grade) (CSH 30059090) vide entries NO. 62B and 62C have been granted concessional rate of duty @ 8% as was assigned to Wadding, Gauze vide entry No.62-A of the said Notification No. 04/2006-CE dated 01.03.2006, discussed above. If the intention of Revenue was to provide concessional rate of duty to all the items falling under heading 3005 then there was no ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CE dated 01.03.2006. We further find that the said ground has been dealt with by learned Commissioner (Appeals) in Para No. 12 of his Order-in-Appeal which is impugned order and he found the said ground to be non-sustainable and inter-alia relying on said ground and other grounds learned Commissioner (Appeals) has set aside the said Order-in-Original dated 29.05.2009. We, therefore, find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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