2002 (7) TMI 449

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....S/Shri R. Santhanam and Gautam Chugh, Advocates, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  The above captioned appeals have been preferred by the Revenue against the common order-in-appeal dated 26-3-2002 vide which the Commissioner (Appeals) had reversed the order-in-original of the A.C. regarding fixation of ACP of the unit of the respondents. 2. The issue i....

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....-in-original of the adjudicating authority. In that case, the Larger Bench has also over-ruled the ratio laid down in M/s. C.M. Prints (supra), relied upon by the adjudicating authority. 4. We have heard both the sides and gone through the record. 5. The bare perusal of the impugned order shows that while following the Larger Bench decision in Sangam Processors case (supra), the le....