2003 (11) TMI 375

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..... Radhika, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - Revenue is aggrieved with the findings recorded in Paras 3 and 4 of the impugned order No. 303/97 (M), dated 25-11-97 passed by the Commissioner (Appeals). It is stated in the Para 5(a) of the appeal memorandum as follows : "5(a) Under Notification No. 51/93 what is allowed under Serial No. 8 under the Headi....

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....is not included in the prescribed table to the Notification and hence the benefit cannot be granted to this impugned item. 3. Appearing for the Respondents, ld. Counsel Smt. Radhika submits that the Commissioner (Appeals) has given a clear finding that the equipment is only a drier with a blower to reduce the heat air produced and there is no condensing or cooling. She also filed a write-u....