Saluja Udyog Vs. Commissioner of Central Excise - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi |
| Nov-29-1997 |
| (1998)(97)ELT265TriDel |
| Saluja Udyog |
| Commissioner of Central Excise |
1. the applicants herein seek an early hearing of the above appeal on the ground that the same issue namely, classification of air bubbled sheets which are used as packaging material has been recently decided by the tribunal in the case of aeropack corporation v. c.c.e. (final order no. 1086/96, dated 25-6-1996) in which it has been held that the item would fall for classification under central excise tariff heading 39.23. the applicants submitted that they had cited this decision of the tribunal both before the a.c. and the commissioner (appeals) but neither of the authorities below have referred to this decision in their orders. the further ground of early hearing is that the issue has a recurring effect.3. on a consideration of the above submissions and noting that prima facie, the tribunal's order cited supra covers the issue of classification of the disputed product, we are satisfied that early hearing is called for in this case and hence, allow the application and fix the appeal for hearing on 8-1-1998.
1. The applicants herein seek an early hearing of the above appeal on the ground that the same issue namely, classification of Air Bubbled Sheets which are used as packaging material has been recently decided by the Tribunal in the case of Aeropack Corporation v. C.C.E. (Final Order No. 1086/96, dated 25-6-1996) in which it has been held that the item would fall for classification under Central Excise Tariff Heading 39.23. The applicants submitted that they had cited this decision of the Tribunal both before the A.C. and the Commissioner (Appeals) but neither of the authorities below have referred to this decision in their orders. The further ground of early hearing is that the issue has a recurring effect.
3. On a consideration of the above submissions and noting that prima facie, the Tribunal's order cited supra covers the issue of classification of the disputed product, we are satisfied that early hearing is called for in this case and hence, allow the application and fix the appeal for hearing on 8-1-1998.