9911796707
TMI Blog2003 (11) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... two appeals, filed by the Revenue against the Order-in-Appeal Nos. 227-228/CE/GZB/2003, dated 26-5-2003 passed by the Commissioner (Appeals). 2. Shri P.M. Rao, learned DR, submitted that M/s. Dabur India Ltd., respondents, procure keora water in crude form from vendors, who extract the same without the aid of power and enjoy exemption from payment of duty under Notification No. 167/86-C.E., dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices, relying upon the decision in the case of Hindustan Polymers Co. Ltd. v. CCE, Guntur, 1999 (106) E.L.T. 12 (S.C.) and decision in the case of Lauls Ltd. v. CCE, New Delhi, 2000 (126) E.L.T. 623 (Tribunal). The learned DR, further, submitted that the Commissioner (Appeals), while deciding other appeals filed by the respondents, has upheld in Order-in-Appeal Nos. 256-58/2003 dated 10-6-2003 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar that it was open to the Excise authorities to issue a fresh show cause notice to the appellants on the basis that the tablets were classifiable under Heading 17.04 as items of confectionery. He also relied upon the decision of the Tribunal in the case of Lauls Ltd. (supra). 4. We have considered the submissions of both the sides. It has not been disputed by the Revenue that the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laring as M.S. ingots. The Tribunal observed that "once the Commissioner came to conclusion in the impugned order, that this allegation, that these ingots had been used solely as ferro-alloys in production of stainless steel by remelting cannot be upheld, the show cause notice has to be vacated as no case remains to be decided against the appellants. By holding that the products were stainless ste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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