1998 (1) TMI 370

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....vocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  These are two appeals filed by the Revenue involving a common issue and, therefore, they are clubbed together and are being disposed of by this common order. 2. Heard both sides. 3. The dispute is in respect of Rigid Polyurethene Foam. The Assistant Collector by his order classified the item under 3921.11....

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....department that the department had not accepted the view taken by the Tribunal in those cases and since such cases are not being reversed by the Supreme Court the Collector (Appeals) was not correct in deciding the issue in favour of the Revenue. 5. It was also contended by Shri Jain, learned Departmental Representative that the High Court of Andhara Pradesh in the case of M/s. U. Foam Ltd. ....