2001 (4) TMI 120

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..... . - This appeal has been preferred by the Revenue against the impugned order of the Commissioner (Appeals), dated 29-12-2000 vide which he had reversed the order-in-original of the Assistant Commissioner who classified the product Herbonic of the respondents under Sub-heading 2108.99 of the CETA and confirmed the duty demand of 33,197/- on them along with penalty of Rs. 8000/-. 2. The appellants .....

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..... own earlier case this product had been held to be classifiable under Chapter Heading 20.01 of the CETA by the Tribunal. The order of the Tribunal has not so far been set aside by the Apex Court nor its operation had been stayed by that Court although the appeal is stated to had been filed by the Revenue before the Honourable Supreme Court. The said order of the Tribunal, therefore, holds the fiel .....

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