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1997 (12) TMI 167

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....)<br>Dated:- 1-12-1997<br>C/70/97-NB - 227/97-NB<br>Central Excise<br>S/Shri G.R. Sharma, A.C.C. Unni, JJ. REPRESENTED BY : Shri Sanjay Kapoor, Representative, for the Appellant. Shri P.K. Jain,....

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....sp;We have perused the Order of the Tribunal as also the Order-in-Original and find that this observation of the Tribunal is not in conformity with the facts and evidence discussed by the Adjudicating....