1998 (4) TMI 250

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.... for the Respondents. [Order per : P.C. Jain, Member (T)]. -  Matters called. None for the respondents but they have stated that the case may be decided on merits since they are unable to appear being small scale manufacturers. Accordingly we have heard the ld. JDR Shri S. Nunthuk, JDR, for the Revenue. 2  Question involved in the present matters is regarding the classification ....

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....able under parts and equipments of machinery for which these are obtained. In view of the said observations the matter was remanded to the original authority for de novo proceedings and classification be determined in accordance with the foregoing observataions. Hence these appeals by the Revenue. 3. Ld. JDR Shri Nunthuk, for the Revenue urges that the lower appellate authority has committ....