INDORE WIRE COMPANY LTD Vs. CESTAT

JUDGEMENT

(1.) THE challenge in this petition filed under Article 227 of the Constitution of India is to an appellate Order dated 12-3-2004 (Annexure P-15), passed by Tribunal (CE and STAT) in Appeal No. E/1847/87-B whereby the Tribunal has dismissed the appeal filed by the petitioner.

(2.) HEARD Shri GM Chafekar, learned Senior Counsel with Shri Sanjeev Kohli, learned Counsel for the petitioner.

(3.) AT the outset, I may observe that having heard learned Counsel for the petitioner and having carefully gone through the well reasoned Order passed by the Tribunal. I unable to notice any infirmity in the impugned appellate Order passed by the Tribunal. It is for this reason I need not repeat the entire facts in detail again in my Order to avoid repetition of same facts. Indeed the issue regarding applicability of one particular tariff entry having been properly decided with reference to stand taken by the petitioner and the factual material brought on record, there arise no occasion to interfere in such a reasoned Order passed by the Tribunal.