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TMI Blog2019 (6) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... he partnership firm having been dissolved, an erstwhile partner, in the person of the present appellant, cannot insist that a classification which is not in dispute before us, or was not agitated before the first appellate authority, be taken up for resolution. The classification and, consequent determination of differential duty, will have to be taken as a given. Demand of interest - HELD THAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 3-5-2019 - Shri C J Mathew, Member (Technical) And Shri Ajay Sharma, Member (Judicial) For The Appellant : None For The Respondent : Shri DS Chauhan, Superintendent (AR) ORDER Per: C J Mathew Impugned order-in-appeal no. SB (49-50) 49-50/MV/2010 dated 20th May 2010 of Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdictional central excise authorities had proposed heading no. 5603.00 of the First Schedule to Central Excise Tariff Act, 1985, the original authority, on the basis of judicial order, decided upon heading no. 8546 00 of the First Schedule to the Central Excise Tariff Act, 1985 and, in the absence of protest by the assessee, was held to be beyond the scope of contest in appellate proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firm having been dissolved, an erstwhile partner, in the person of the present appellant, cannot insist that a classification which is not in dispute before us, or was not agitated before the first appellate authority, be taken up for resolution. The classification and, consequent determination of differential duty, will have to be taken as a given. 5. The demand pertains to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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