2001 (11) TMI 761

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. Shri M.P. Devnath, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in these two appeals filed by the Revenue is whether M/s. Rajasthan Spg. And Wvg. Mills Ltd. are a multi locational Composite Mill as per explanation given under Entry No. 101 of the Notification No. 5/98-C.E., dated 2-6-98. 2. We heard Ms. Ananya Ray, ld. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s held that the finding of the Commissioner that the lease agreement was sham cannot be sustained. Ld. Advocate further mentioned that the Commissioner (Appeals) under the impugned order has followed this decision of the Tribunal for allowing the appeal filed by them; that filing the appeal against the Tribunal's decision is not sufficient ground to challenge the impugned order passed by the Commi....