2005 (2) TMI 242

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..... ed of by this common order, after hearing both sides, since the issues are common. Appeal No. E/3366/2000 and 2831/2000 are filed by the assessee against the classification of nylon tyre cord which they claimed under Heading 5607.90 and the department has classified it under Heading 5402.10, and also against penalty in appeal E/3366/2000, wherein the penalty imposed has been reduced from Rs. 2.00 .....

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..... dings as claimed as also determined by the lower authorities excepting for levy under the Additional Duties of Excise (Textiles Textile Articles) Act, 1978. 3. Since there has been a claim for classification which was under consideration and has now been arrived at under Heading 5404.10 and the ld. Advocate is not pressing the appeals as regards the challenge to this classification arrived at, .....

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..... rintendent who was verifying the claim, will not ipso facto call for imposition of penalties under Rule 173Q of the Central Excise Rules, 1944, and penalty as imposed and confirmed in appeal E/3366/2000 is therefore to be set aside and appeal of Revenue No. 3200/2001 is required to be rejected. Since classification under Heading 5404.10 is not being pressed before us, appeal 2831/2001 of the asses .....

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