1997 (2) TMI 343

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....day Joshi, Advocate, for the Respondents. [Order per : K.S. Sankararaman, Member (T)]. - When the Appeal come up for hearing, Shri Uday Joshi the ld. Counsel for the Respondents made a submission that their own appeal before the Supreme Court against an earlier Tribunal decision on this identical issue regarding the correct classification of the product in question namely Round Mesh Mosquito....

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.... up for hearing that the Counsel for the Respondents had made a similar reference to the likelihood of the Supreme Court case coming up for hearing and it was after taking note of the same that the Bench adjourned the hearing of the appeal to today when the request is again, being repeated. He then referred briefly to the discussion in the impugned order in appeal wherin the different Tariff sub-h....

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....being allowed Shri V.K. Puri pointed out that it some similar cases where the department had requested for adjournment on the ground that appeals filed by the Department are before the Supreme Court, such requests had not been considered favourably and orders have been passed against the Department. Accordingly he pleaded that the present appeal may be taken up for hearing without waiting for the ....

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....r of law or fact relating to assessment classification may be raised before the Tribunal and new grounds need not be shut out solely for the reasons that they were not raised before lower authorities or that no cross appeal or cross-objection had been filed by the Respondents. As has come out during the hearing claim for classification of goods under Chapter 52 had been raised by the Respondents b....