TaxTMI 
TaxTMI 
1997 (4) TMI 174
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.... for the Respondents. [Order per : P.C. Jain, Member (T)]. - Matter is called. Shri V.K. Mehra, Representative for the respondent company prayed for adjournment on the ground that their Counsel was not able to attend today. We do not consider it necessary to adjourn the matter on the issue involved in these matters. 2. Briefly stated the facts of the case as follows : Respondents he....
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....ntroversy has found as follows :- "I have carefully considered the submissions made by the respondents. I find that the application states that these are known as bilge pump, apart from being known as beacon marine pump. The words bilge (noun) appearing in page 116 of the Concise Oxford Dictionary of Current English. By Fowler and Fowler, mean as follows : `nearly horizontal' part of ship's botto....
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....ced a certificate from Defence authorities that these are meant for handling water primarily. There is no dispute in the application that these are not centrifugal pumps either of horizontal or vertical type. Therefore, the contentions of the respondents that these are squarely covered under the said Notification No. 57/78-C.E., dated 1-3-1988, is correct. The applications lack merit, because no e....
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....tion to page 20 of the Paper Book which gives a technical write up on marine pumps. 5. It is, therefore, submitted by the learned SDR that in view of the aforesaid grounds taken in the appeal memo the lower appellate authority's order be set aside and the benefit of the Notifications as aforesaid be denied. 6. We observe from the appellant-Collector's ground of appeal that the pump in ....