No final adjudication, no sustainable revenue appeal: appellate observations on exemption date were insufficient to disturb the assessee.

An appellate authority's observations on modifying the classification list and the earliest date for claiming exemption did not amount to a final adjudication. Because there was no conclusive order determining the issue against the assessee, the revenue had no proper basis to maintain its appeal. The document states that the appeal was therefore not sustainable and was rejected, leaving the assessee's position undisturbed.

---

---

Issues: Whether the revenue's appeal could succeed when the appellate authority had not passed a final order and had only made observations on the effective date from which exemption could be claimed.

Analysis: The appellate authority had merely observed that the classification list needed modification and that, at best, exemption could be claimed from 6-12-1982. Such observations did not amount to a final adjudication. In the absence of a conclusive order determining the issue against the assessee, the revenue had no valid basis to pursue the appeal.

Conclusion: The appeal was not sustainable and was rejected.

Final Conclusion: The revenue failed to establish any merit in challenging the order, and the assessee's position remained undisturbed.

---