CCE Vs. BHARAT PLASTICS

JUDGEMENT

(1.) The dispute in the present appeal of revenue is as regards the correct classification of PVC lump waste and PVC film waste and also the applicability notification No. 53/88 dated 1.3.88.

(2.) While allowing the appeal Comm. (A) has observed as under:

(3.) It is seen that the reference to the earlier order of Commissioner (Appeals) is in the case of Clarity Enterprises. Revenue had appealed against the said decision which was rejected by the Tribunal as . Ld. DR has placed a letter dated 19.10.2004 from the Joint Commissioner of Central Excise, Surat on record, which is to the effect that the Tribunal order rejecting the revenue appeal in the case of Clarity Enterprises has been accepted by the department. In as much as the issue is covered by earlier decision of the Tribunal, which stands accepted by the revenue, we do not find any reasons to take a different view. Accordingly, we reject, the appeal filed by the revenue.