2001 (3) TMI 513

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.... Kannan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This stay application and appeal are taken up together for disposal for the reasons that the issue is covered by the judgment of the Apex Court in the appellants' own case, rendered in Civil Appeal No. 7057-58/93 and connected Civil Appeal No. 5813/95. As the issue is covered, the stay application is allowed and the ap....

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....x Court judgment submits that the judgment rendered by the Apex Court relates to the period up to 1-3-1982. The present appeal also covers the same period and he reiterates the departmental view. 5. On consideration of the submissions and on perusal of the records, we notice that in the present case, demands were raised for re-classification of the item under Item 16A(1) of the erstwhile t....