Mukundakam Sharma, J. - (1.) The present appeal arises out of the judgment and order dated 14.5.2002 of Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") allowing the appeal filed by the Respondent-Assessee and setting aside the order dated 28.12.2000 of the Commissioner, Central Excise, Meerut-II, U.P.
(2.) In order to decide the issues arising in the present case in proper perspective, basic facts leading to filing of the present appeal are being recapitulated hereunder.
(3.) Respondent is a firm engaged in the manufacture of computer stationery, business forms, etc., (carbonless or with carbon). The Respondent claims that the goods produced by them, namely, computer stationery, business forms and other allied products fall under sub-Heading Nos. 4901.90 and 4820.00 of the Schedule to the Central Excise Tariff Act, 1985 (for short "the Tariff Act") and, therefore, the said articles are chargeable to NIL rate of duty.;